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Economic effects of VAT reforms in Germany
[Zeitschriftenartikel]
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, reduc... mehr
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.... weniger
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
https://doi.org/10.1080/00036840701857952
Status
Postprint; begutachtet (peer reviewed)
Lizenz
PEER Licence Agreement (applicable only to documents from PEER project)