Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/76078
Authors: 
Genser, Bernd
Year of Publication: 
2002
Series/Report no.: 
CESifo Working Paper 648
Abstract: 
The paper surveys the characteristics of the common European VAT system, proposed by the EU-Commission to overcome the weaknesses of the transitional European VAT system, which was enacted in 1993 and is still in force. We argue that a harmonized VAT rate will generate substantial costs for EU member states to meet national budget requirements and that the revenue sharing mechanisms will generate adverse incentives to national efforts in VAT collection and control. A comparison of the Commission proposal with four alternative VAT regimes favours a modified VIVAT system as an attractive compromise.
Subjects: 
value-added taxation
tax coordination.
Document Type: 
Working Paper

Files in This Item:
File
Size





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.