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https://hdl.handle.net/10419/24222
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DC Field | Value | Language |
---|---|---|
dc.contributor.author | Boeters, Stefan | en |
dc.contributor.author | Böhringer, Christoph | en |
dc.contributor.author | Büttner, Thiess | en |
dc.contributor.author | Kraus, Margit | en |
dc.date.accessioned | 2009-02-16T14:50:08Z | - |
dc.date.available | 2009-02-16T14:50:08Z | - |
dc.date.issued | 2006 | - |
dc.identifier.uri | http://hdl.handle.net/10419/24222 | - |
dc.description.abstract | In 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 |
dc.language.iso | eng | en |
dc.publisher | |aZentrum für Europäische Wirtschaftsforschung (ZEW) |cMannheim | en |
dc.relation.ispartofseries | |aZEW Discussion Papers |x06-030 | en |
dc.subject.jel | H24 | en |
dc.subject.jel | H22 | en |
dc.subject.jel | D58 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | VAT | en |
dc.subject.keyword | tax reforms | en |
dc.subject.keyword | distribution | en |
dc.subject.keyword | efficiency | en |
dc.subject.keyword | applied general equilibrium | en |
dc.subject.stw | Umsatzsteuer | en |
dc.subject.stw | Steuerbegünstigung | en |
dc.subject.stw | Steuerinzidenz | en |
dc.subject.stw | Steuerwirkung | en |
dc.subject.stw | Wohlfahrtseffekt | en |
dc.subject.stw | Steuerreform | en |
dc.subject.stw | Allgemeines Gleichgewicht | en |
dc.subject.stw | Deutschland | en |
dc.title | Economic Effects of VAT Reform in Germany | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 512895449 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
dc.identifier.repec | RePEc:zbw:zewdip:4614 | en |
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