Economic effects of VAT reforms in Germany

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[Zeitschriftenartikel]

Böhringer, Christoph; Boeters, Stefan; Kraus, Margit; Büttner, Thiess

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Abstract	In the tax policy debate, differentiation of value-added taxes is often justified by distributional concerns. Our quantitative analysis for Germany indicates that such concerns are misplaced. We find that the abolition of VAT differentiation has only negligible redistributive effects. Instead, reduced VAT are found to act as industry-specific subsidies. Whereas the overall welfare effects of pure VAT reforms are very small, a revenue-neutral introduction of a harmonised VAT combined with reductions in the marginal income tax rates or social security contributions turns out to yield substantial welfare gains for all households.
Klassifikation	Öffentliche Finanzen und Finanzwissenschaft
Freie Schlagwörter	VAT; tax reforms; distribution; efficiency; applied general equilibrium; D58; H22; H24
Sprache Dokument	Englisch
Publikationsjahr	2010
Seitenangabe	S. 2165-2182
Zeitschriftentitel	Applied Economics, 42 (2010) 17
DOI	http://dx.doi.org/10.1080/00036840701857952
Status	Postprint; begutachtet (peer reviewed)
Lizenz	PEER Licence Agreement (applicable only to documents from PEER project)