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http://hdl.handle.net/10419/24222
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| Titel: | | Economic Effects of VAT Reform in Germany  |
| Autoren: | | Boeters, Stefan Böhringer, Christoph Büttner, Thiess Kraus, Margit |
| Datum: | | 2006 |
| Reihe/Nr.: | | ZEW Discussion Papers 06-30 |
| Zusammenfassung: | | In the tax policy debate, differentiation of value-added taxes is often justified
by distributional concerns. Our quantitative analysis for Germany indicates
that such concerns are misplaced. We find that the abolition of VAT differentiation
has only negligible redistributive effects. Instead, reduced VAT are
found to act as industry-specific subsidies. Whereas the overall welfare effects
of pure VAT reforms are very small, a revenue-neutral introduction of a harmonised
VAT combined with reductions in the marginal income tax rates or
social security contributions turns out to produce substantial welfare gains for
all households. |
| Schlagwörter: | | VAT tax reforms distribution efficiency applied general equilibrium |
| JEL: | | H24 H22 D58 |
| Erscheint in der Sammlung: | | ZEW Discussion Papers
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| Datei(en):
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| Datei |
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Größe | Format |
| dp06030.pdf | | 348.1 kB | Adobe PDF |
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