IDEAS home Printed from https://ideas.repec.org/a/ris/integr/0096.html
   My bibliography  Save this article

VIVAT, a Definitive VAT System for Europe?

Author

Listed:
  • Fehr, Hans

    (University of Tubingen)

  • Polo, Clemente

    (University Autonoma de Barcelona)

Abstract

The paper examines the efficiency effects the viable integrated value-added tax(VIVAT) system, which was recently proposed as the future VAT system for Europe. We frist describe the difference in the administration of the current transitional system and the VIVAT system. Then we present a computable general equilibrium model featuring eleven EU regions and eleven production sectors. Finally we evaluate the adoption of two different tax rate structures under the VIVAT system using numerical simulations. Our results indicate that efficiency effects form adopting a uniform tax rate structure could be quite substantial. However, these gains are not sprend uniformly across countries and some countries could even be not loser. Under a dual tax rate structure, these losses will be even more pronoumced.

Suggested Citation

  • Fehr, Hans & Polo, Clemente, 1999. "VIVAT, a Definitive VAT System for Europe?," Journal of Economic Integration, Center for Economic Integration, Sejong University, vol. 14, pages 37-58.
    • Handle: RePEc:ris:integr:0096
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Other versions of this item:

    More about this item

    Keywords

    VIVAT;

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ris:integr:0096. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Yunhoe Kim (email available below). General contact details of provider: https://edirc.repec.org/data/desejkr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.