Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/24222
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dc.contributor.authorBoeters, Stefanen_US
dc.contributor.authorBöhringer, Christophen_US
dc.contributor.authorBüttner, Thiessen_US
dc.contributor.authorKraus, Margiten_US
dc.date.accessioned2009-02-16T14:50:08Z-
dc.date.available2009-02-16T14:50:08Z-
dc.date.issued2006en_US
dc.identifier.urihttp://hdl.handle.net/10419/24222-
dc.description.abstractIn the tax policy debate, differentiation of value-added taxes is often justifiedby distributional concerns. Our quantitative analysis for Germany indicatesthat such concerns are misplaced. We find that the abolition of VAT differentiationhas only negligible redistributive effects. Instead, reduced VAT arefound to act as industry-specific subsidies. Whereas the overall welfare effectsof pure VAT reforms are very small, a revenue-neutral introduction of a harmonisedVAT combined with reductions in the marginal income tax rates orsocial security contributions turns out to produce substantial welfare gains forall households.en_US
dc.language.isoengen_US
dc.publisher|aZentrum für Europäische Wirtschaftsforschung (ZEW) |cMannheimen_US
dc.relation.ispartofseries|aZEW Discussion Papers |x06-30en_US
dc.subject.jelH24en_US
dc.subject.jelH22en_US
dc.subject.jelD58en_US
dc.subject.ddc330en_US
dc.subject.keywordVATen_US
dc.subject.keywordtax reformsen_US
dc.subject.keyworddistributionen_US
dc.subject.keywordefficiencyen_US
dc.subject.keywordapplied general equilibriumen_US
dc.subject.stwUmsatzsteueren_US
dc.subject.stwSteuerbegünstigungen_US
dc.subject.stwSteuerinzidenzen_US
dc.subject.stwSteuerwirkungen_US
dc.subject.stwWohlfahrtseffekten_US
dc.subject.stwSteuerreformen_US
dc.subject.stwAllgemeines Gleichgewichten_US
dc.subject.stwDeutschlanden_US
dc.titleEconomic Effects of VAT Reform in Germanyen_US
dc.typeWorking Paperen_US
dc.identifier.ppn512895449en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
dc.identifier.repecRePEc:zbw:zewdip:4614-

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