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Study on reduced VAT applied to goods and services in the Member States of the EU

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  • Copenhagen Economics

Abstract

The study examines the impact of reduced VAT rates and of derogations, not only for locally supplied services, but also more globally. The effects on income distribution, the informal economy and compliance costs for businesses were also taken into consideration.

Suggested Citation

  • Copenhagen Economics, 2007. "Study on reduced VAT applied to goods and services in the Member States of the EU," Taxation Studies 0018, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxstu:0018
    as

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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/vat/how_vat_works/rates/study_reduced_vat.pdf
    File Function: final version, 2007
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    Citations

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    Cited by:

    1. Karol Jan Borowiecki & Trilce Navarrete, 2018. "Fiscal and economic aspects of book consumption in the European Union," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, vol. 42(2), pages 309-339, May.
    2. Ionela BUTU & Petre BREZEANU & Adriana PORUMBOIU & RalucaAndreea GHEÈšU, 2019. "Theoretical Considerations on VAT Structure Rates in the European Union," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(21), pages 54-62, November.
    3. Lars-H. R. Siemers, 2014. "A General Microsimulation Model for the EU VAT with a specific Application to Germany," International Journal of Microsimulation, International Microsimulation Association, vol. 7(2), pages 40-93.
    4. Katri Kosonen, 2012. "Regressivity of environmental taxation: myth or reality?," Taxation Papers 32, Directorate General Taxation and Customs Union, European Commission.
    5. Keuschnigg, Christian & Loretz, Simon & Winner, Hannes, 2014. "Tax Competition and Tax Coordination in the European Union: A Survey," Economics Working Paper Series 1427, University of St. Gallen, School of Economics and Political Science.
    6. European Commission, 2011. "Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability," Taxation Papers 28, Directorate General Taxation and Customs Union, European Commission.
    7. Olivier Bargain, 2017. "Welfare analysis and redistributive policies," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 15(4), pages 393-419, December.
    8. CPB Netherlands & CAPP, 2013. "Study on the Impacts of Fiscal Devaluation," Taxation Papers 36, Directorate General Taxation and Customs Union, European Commission.
    9. Jung, Anna & Thöne, Michael & Gerhards, Eva & Elschner, Christina & Heinemann, Friedrich & Kraus, Margit & Næss-Schmidt, Sigurd & Robert Schwager, 2009. "Evaluierung von Steuervergünstigungen. Band 2: Evaluierungsberichte (erster Teilband). Endfassung (Herbst 2009). Forschungsauftrag Projektnummer 15/07 des Bundesministeriums der Finanzen," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 110521.
    10. Netherlands Bureau for Economic Policy Analysis, 2015. "A study on the economic effects of the current VAT rates structure," Taxation Studies 0056, Directorate General Taxation and Customs Union, European Commission.
    11. Copenhagen Economics & KPMG, 2011. "VAT in the Public Sector and Exemptions in the Public Interest," Taxation Studies 0037, Directorate General Taxation and Customs Union, European Commission.
    12. Netherlands Bureau for Economic Policy Analysis, 2015. "Study on the economic effects of the current VAT rules for passenger transport," Taxation Studies 0055, Directorate General Taxation and Customs Union, European Commission.
    13. Copenhagen Economics, 2013. "VAT in the Public Sector and Exemptions in the Public Interest," Taxation Studies 0045, Directorate General Taxation and Customs Union, European Commission.
    14. Leon Bettendorf & Sijbren Cnossen, 2014. "The Long Arm of the European VAT, Exemplified by the Dutch Experience," CESifo Working Paper Series 4730, CESifo.

    More about this item

    Keywords

    European Union; taxation; VAT;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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