EconStor >
ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10419/30474
  
Title:VAT on intra-community trade and bilateral micro revenue clearing in the EU PDF Logo
Authors:Breuer, Christian
Nam, Chang Woon
Issue Date:2009
Series/Report no.:CESifo working paper 2771
Abstract:This study discusses European Commission's recent proposal to combat VAT fraud by taxing intra-Community supplies at a common rate of 15%, accompanied by the internal correction of input-tax gap between an importer and his own national tax authority, which is caused by the national VAT rate differing from 15%. It attempts to put this proposal into perspective by linking it to the overall aims of value added taxation in Europe and by comparing it to other alternative mechanisms examined in the literature. Especially issues of bilateral VAT revenue clearing between EU countries, which arise from the Commission's proposal, are highlighted.
Subjects:value added tax
intra-EU trade
bilateral micro clearing
VAT fraud
European Union
JEL:H87
H20
Document Type:Working Paper
Appears in Collections:CESifo Working Papers, CESifo Group Munich

Files in This Item:
File Description SizeFormat
610037390.pdf141.57 kBAdobe PDF
No. of Downloads: Counter Stats
Download bibliographical data as: BibTeX
Share on:http://hdl.handle.net/10419/30474

Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.