Welfare Effects Of Value Added Tax Harmonization In Europe
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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.
Welfare Effects Of Value Added Tax Harmonization In Europe
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Author : Hans Fehr
language : en
Publisher:
Release Date : 1995-02-14
Welfare Effects Of Value Added Tax Harmonization In Europe written by Hans Fehr and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995-02-14 with categories.
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.
International Vat Harmonization
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Author : Mr.Jacob A. Frenkel
language : en
Publisher: International Monetary Fund
Release Date : 1991-02
International Vat Harmonization written by Mr.Jacob A. Frenkel 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 with Business & Economics categories.
This paper highlights macroeconomic issues pertinent to the understanding of the international and domestic effects of international VAT harmonization. It outlines elements of the policies of VAT harmonization envisaged for Europe of 1992, and develops a basic tax model which is suitable for the analysis of the incentive effects of various tax policies and their welfare implications. The model emphasizes the effects of changes in the time profile of the various taxes on the intertemporal allocations of savings, investment, and labor. Dynamic simulations reveal that the macroeconomic and welfare implications of VAT harmonization depend critically on the tax system and on the degree of substitution governing temporal and intertemporal allocations. In this context we consider several forms of income (cash flow, labor income, and capital income taxes) as well as tax systems embodying various saving and investment incentives. The simulations also reveal the potential conflicts of interest, within each country and between countries, that can arise from VAT harmonization.
European Fiscal Harmonization And The French Economy
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Author : Mr.W. R. M. Perraudin
language : en
Publisher: International Monetary Fund
Release Date : 1990-10-01
European Fiscal Harmonization And The French Economy written by Mr.W. R. M. Perraudin 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 1990-10-01 with Business & Economics categories.
This paper examines the implications of European fiscal harmonization for the French economy using a general equilibrium model. The latter extends the overlapping generations simulation model of Auerbach and Kotlikoff in three ways. A well-developed external sector is included. Households face constraints in their borrowing. The population comprises “rich” and “poor” households with different labor productivities. The harmonization policy that involves cuts in VAT and savings taxes leads to welfare losses for both rich and poor approximately equivalent to one percent of GDP.
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.
The Economic Consequences Of Fiscal Harmonization In Europe
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Author :
language : en
Publisher:
Release Date : 1990
The Economic Consequences Of Fiscal Harmonization In Europe written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Budget categories.
Text of a summary of a four-hundred page report commissioned by the French Senate for their Committee on Finance in May 1990.
Consequences Of The Economic And Monetary Union For The Coordination Of Tax Systems In The European Union
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Author : Mr.Vito Tanzi
language : en
Publisher: International Monetary Fund
Release Date : 1998-08-01
Consequences Of The Economic And Monetary Union For The Coordination Of Tax Systems In The European Union written by Mr.Vito Tanzi 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 1998-08-01 with Business & Economics categories.
With the advent of the economic and monetary union in the European Union (EU), the economic landscape of the EU will bear a striking resemblance to that of the United States in terms of fundamental attributes such as the freedom of internal movements of individuals, capital, and goods within the union, as well as the adoption of a common currency. This paper examines developments in the tax systems of the states in the United States and draws lessons for the need of coordination of EU tax systems.
The Value Added Tax
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Author : Henry J. Aaron
language : en
Publisher:
Release Date : 1981
The Value Added Tax written by Henry J. Aaron and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1981 with Business & Economics categories.
Monograph of conference papers providing a comparison of value added tax experiences and fiscal policy issues in six Western European countries - discusses transition to VAT and current structures, tax collection, income distribution effects, economic implications for consumer expenditure, consumer prices, trade, investment, etc., and lessons for the USA. References and statistical tables. List of participants. Conference held in Washington 1980 Oct.
Policy Simulations In The European Union
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Author : Amedeo Fossati
language : en
Publisher: Routledge
Release Date : 1998-02-19
Policy Simulations In The European Union written by Amedeo Fossati and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-02-19 with Business & Economics categories.
The papers in this much-needed collection employ Applied General Equilibrium methodology to address a wide variety of concerns within the European Union. Contributors examine five main policy areas: * international market integration * policy simulations with alternative treatments of factor markets * policies for carbon dioxide abatement * competitiveness and convergence * VAT and income tax reform.