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International Vat Harmonization

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International Vat Harmonization

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Author : Mr.Steven A. Symansky
language : en
Publisher: International Monetary Fund
Release Date : 1991-02-01

International Vat Harmonization written by Mr.Steven A. Symansky and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991-02-01 with Business & Economics categories.

This paper highlights key macroeconomic issues related to VAT harmonization. A model is developed which emphasizes the effects of changes in the time profile of various taxes on international behavior. Dynamic simulations reveal that the macroeconomic and welfare implications of VAT harmonization, including conflicts of interest, depend critically on the tax system and the degree of substitution governing temporal and intertemporal allocations. We also demonstrate that the effects of revenue-neutral tax conversions between income and consumption tax systems undertaken by a single country depend critically on international differences in behavior.

International Vat Harmonization

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Author : Jacob A. Frenkel
language : en
Publisher:
Release Date : 2006

International Vat Harmonization written by Jacob A. Frenkel and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with categories.

Vat In The Digital Era

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Author :
language : en
Publisher: Oxford University Press
Release Date : 2023-12-14

Vat In The Digital Era written by and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-12-14 with Law categories.

With the growth of the digitalized economy, VAT on cross-border digital supplies has emerged as an important issue. Yet, views and practices regarding the application of the VAT on these supplies differ significantly across different jurisdictions. A lack of international VAT harmonization can cause double taxation or unintended double non-taxation, resulting in distortions and revenue losses. VAT in the Digital Era considers unilateral and multilateral options for the creation of an internationally coordinated VAT framework. Providing analysis of the status quo in key jurisdictions, the book explores the implications of the digitalized economy for the VAT systems across borders. It outlines possible approaches that can be taken to achieve a more consistent international VAT treatment of cross-border supplies, and the extent to which a multilateral solution would be preferable and achievable at the international level. Bringing together contributions from leading international voices in the VAT law and policy and international taxation fields, VAT in the Digital Era addresses current issues and proposes ways to coordinate VAT rules on cross-border digital supplies. This new book is essential reading for academics, researchers, governments, and other financial organisations involved with the world's most important indirect tax.

Welfare Effects Of Value Added Tax Harmonization In Europe

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Author : Hans Fehr
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-12-06

Welfare Effects Of Value Added Tax Harmonization In Europe written by Hans Fehr and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-12-06 with Business & Economics categories.

This book uses a computable general equilibrium framework to eval uate recent value-added tax reform proposals in the European Union from a welfare point of view. After the publication of the "White Paper" (1985) on the completion of the internal European market, an intense and heated debate about tax impediments to free trade set in. According to the original plans of the Commission of the European Union, not only physical border controls but also fiscal frontiers within the European Union would have been abolished on New Year's Day 1993. With respect to value added taxation this amounted to replacing the destination by the origin principle. Even though the origin principle had been favored by some economists from the establishment of a common European value-added tax system, time was not yet ripe for this change. In December 1991, the ECOFIN Council could only agree on the so called transitional system. In essence, these transitional arrangements maintain the destination principle as far as possible but shift the border tax procedure from national frontiers to firms. The transitional system is supposed to expire on December 31, 1996, with the final solution for value-added taxation in the European Union being decided upon by the ECOFIN Council until December, 1995. In the event of no decision the transitional arrangements will be continued. The most likely solution will be a switch to the origin principle combined with some clearing mechanism to prevent major revenue reallocations between member states.

Commodity Tax Harmonization In The European Community

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Author : Andreas Haufler
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-12-06

Commodity Tax Harmonization In The European Community written by Andreas Haufler and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-12-06 with Business & Economics categories.

The book is concerned with the main issues that arise for general commodity taxation in the internal market: the choice of a new international tax principle and the question of tax rate harmonization. The book provides a thorough discussion of these issues and evaluates the choices made by the European Community from a welfare-theoretic perspective by comparing them to feasible alternatives. The discussion integrates a large number of recent theoretical and policy-oriented contributions which have so far not been collected and summarized in a single volume. Special features of the book are that (a) the analysis combines elements of international trade theory and public finance, two economic disciplines which are rarely integrated; (b) a dual general equilibrium framework is used throughout the analysis, (c) a second-best setting is consistently employed, incorporating relevant policy constraints and integrating conflicting arguments in a single analytical framework, (d) part of the theoretical analysis is supplemented by a computable general equilibrium approach. The book shows that well-known international trademodels can be extended to model alternative principles for taxing international trade but also international differences in preferences for public goods and different views of government behavior - issues which are directly relevant for the discussion of tax rateharmonization but are rarely treated in an analytical way.

Value Added Tax

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Author : Mr.Alan A. Tait
language : en
Publisher: International Monetary Fund
Release Date : 1988-06-15

Value Added Tax written by Mr.Alan A. Tait and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988-06-15 with Business & Economics categories.

This book, by Alan A. Tait, is an examination of VAT. It looks at problems and theoretical options and potential impacts, as well as detailing the practical aspects of implementing new tax structures. The author advances arguments for and against alternative policies and illustrates his study with international examples from Europe, Latin America, Asia, and the Pacific. He suggests that countries can learn from each other's experiencees with VAT.

Tax Harmonization And Tax Competition In Europe

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Author : Hans-Werner Sinn
language : en
Publisher:
Release Date : 1990

Tax Harmonization And Tax Competition In Europe written by Hans-Werner Sinn and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Europe categories.

Opening Europe's borders in 1993 makes the allocation of resources more vulnerable to differences in the national tax rates. The first part of the paper demonstrates that direct consumer purchases will imply distortions resulting from diverging VAT rates and it clarifies why the frequently cited exchange rate argument is of no help. The second part shows that, in the case of direct taxation, a harmonization of tax bases is more important than a harmonization of tax rates. Either the combination of true economic depreciation and residence taxation or the combination of immediate write-off and source taxation will result in an efficient international allocation of capital, independent of the national tax rates. The paper concludes with a verdict on tax competition arguing that free migration renders a policy of income redistribution, which is interpreted as insurance against the risk of lifetime careers, impossible.

International Spillovers Of Taxiation

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Author : International Monetary Fund
language : en
Publisher: International Monetary Fund
Release Date : 1989-05-11

International Spillovers Of Taxiation written by International Monetary Fund and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989-05-11 with Business & Economics categories.

This paper highlights key issues pertinent for the understanding of international effects of domestic tax policies and of international tax harmonization. The analytical framework adopts the saving-investment balance approach to the analysis of international economic interdependence focusing on income, consumption, and international borrowing. A simulation model is developed that is richer in structure than the two period analytical model. The analytical and simulation frameworks are used to analyze the consequences of revenue-neutral conversions between income and consumption (VAT) tax systems, the international effects of budget deficits and public-debt management, and the effects of international tax harmonization. We demonstrate that the effects of such changes in the structure of taxes depend critically on international differences in saving and investment propensities.

The Eec Reports On Tax Harmonization

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Author : European Economic Community. Commission
language : en
Publisher:
Release Date : 1963

The Eec Reports On Tax Harmonization written by European Economic Community. Commission and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1963 with Taxation categories.

Unofficial translation of the Neumark Report prepared by Dr. H. Thurston. Report of the Fiscal and Financial Committee on tax harmonization in the Common Market.

A Guide To The European Vat Directives

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Author : Ben Terra
language : en
Publisher: IBFD
Release Date : 2012

A Guide To The European Vat Directives written by Ben Terra and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Turnover tax categories.

International Vat Harmonization

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