Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/105072
Authors: 
Siemers, Lars-H. R.
Year of Publication: 
2014
Series/Report no.: 
Joint Discussion Paper Series in Economics 45-2014
Abstract: 
The sales taxes in the EU - and in several other countries - are practiced as value-added tax of the consumption type with invoice method. Literature on microsimulation models (MSM) for this type of VAT is rare, though the importance of VAT has continuously increased. We discuss the issues of VAT-MSM in detail and develop a basic general VAT-MSM, applicable to the EU member states (and beyond). To illustrate the functioning of the general model, we apply it in detail to the specific case of Germany. We provide comprehensive estimation results for the distributional and fiscal effects of the German VAT. Finally, we simulate the effects of a small VAT reform in 2010, comparing static and behavioral response simulations.
Subjects: 
VAT microsimulation VAT exemption RWI-VAT-SIM EU
JEL: 
H22
€“H24
C6
D12
D31
D63
Document Type: 
Working Paper

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