Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/24222 
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dc.contributor.authorBoeters, Stefanen
dc.contributor.authorBöhringer, Christophen
dc.contributor.authorBüttner, Thiessen
dc.contributor.authorKraus, Margiten
dc.date.accessioned2009-02-16T14:50:08Z-
dc.date.available2009-02-16T14:50:08Z-
dc.date.issued2006-
dc.identifier.urihttp://hdl.handle.net/10419/24222-
dc.description.abstractIn 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.isoengen
dc.publisher|aZentrum für Europäische Wirtschaftsforschung (ZEW) |cMannheimen
dc.relation.ispartofseries|aZEW Discussion Papers |x06-030en
dc.subject.jelH24en
dc.subject.jelH22en
dc.subject.jelD58en
dc.subject.ddc330en
dc.subject.keywordVATen
dc.subject.keywordtax reformsen
dc.subject.keyworddistributionen
dc.subject.keywordefficiencyen
dc.subject.keywordapplied general equilibriumen
dc.subject.stwUmsatzsteueren
dc.subject.stwSteuerbegünstigungen
dc.subject.stwSteuerinzidenzen
dc.subject.stwSteuerwirkungen
dc.subject.stwWohlfahrtseffekten
dc.subject.stwSteuerreformen
dc.subject.stwAllgemeines Gleichgewichten
dc.subject.stwDeutschlanden
dc.titleEconomic Effects of VAT Reform in Germany-
dc.typeWorking Paperen
dc.identifier.ppn512895449en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:zewdip:4614en

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