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Autor:innen: 
Erscheinungsjahr: 
2017
Schriftenreihe/Nr.: 
CESifo Working Paper No. 6350
Verlag: 
Center for Economic Studies and ifo Institute (CESifo), Munich
Zusammenfassung: 
Farmers are often exempted from VAT for administrative and political reasons. But this means that the VAT on their inputs cannot be ‘washed out’ through the tax deduction/credit mechanism. To compensate farmers for the uncompensated VAT on inputs, the EU has devised a flat-rate scheme that permits them to charge a presumptive rate (approximately equal to the effective VAT rate on sector-wide inputs) on their sales to taxable agro-processing firms. The flat-rate scheme is an arbitrary way of trying to achieve equal treatment. Full taxation, subject to the general threshold, appears to be the preferred choice.
Schlagwörter: 
VAT
agriculture
European union
flat-rate compensation scheme
reduced rates
incidence
JEL: 
H22
H25
Dokumentart: 
Working Paper
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