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A retrospective evaluation of elements of the EU VAT system

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  • Institute for Fiscal Studies

Abstract

In December 2010, the Commission signed a contract for a retrospective evaluation of the consequences, in economic terms, of the functioning of the most pertinent elements of the current EU VAT system, as identified in the "Green Paper on the future of the VAT". The final report was submitted by the external consultants on 5 December 2011. This evaluation looked into the design and implementation of certain VAT arrangements, assessing their effectiveness and efficiency in terms of results and impacts they had created. It examined their relevance and their coherence with the smooth functioning of the single market and the requirement to avoid distortion of competition specified in Article 113 of the Treaty on the Functioning of the European Union.

Suggested Citation

  • Institute for Fiscal Studies, 2011. "A retrospective evaluation of elements of the EU VAT system," Taxation Studies 0039, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxstu:0039
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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/publications/studies/report_evaluation_vat.pdf
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    Cited by:

    1. Alari PaulusBy & Francesco Figari & Holly Sutherland, 2017. "The design of fiscal consolidation measures in the European Union: distributional effects and implications for macro-economic recovery," Oxford Economic Papers, Oxford University Press, vol. 69(3), pages 632-654.
    2. Cuceu Ionuţ-Constantin & Văidean Viorela-Ligia, 2018. "Redistributing Income through VAT," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 588-592, December.
    3. Brindusa Anghel & Henrique Basso & Olympia Bover & José María Casado & Laura Hospido & Mario Izquierdo & Ivan A. Kataryniuk & Aitor Lacuesta & José Manuel Montero & Elena Vozmediano, 2018. "Income, consumption and wealth inequality in Spain," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 9(4), pages 351-387, November.
    4. Sijbren Cnossen, 2020. "Modernizing the European VAT," CESifo Working Paper Series 8279, CESifo.
    5. Schreiber, Tim, 2017. "Post-crisis economic policy coordination in the EU: The European Semester as trigger for the Europeanization of national policies? An analysis of the European Semester's impact on French environmental," PIPE - Papers on International Political Economy 29/2017, Free University Berlin, Center for International Political Economy.
    6. Felici Francesco & Maria Gesualdo, 2014. "Fiscal extension to ORANI-IT: a computable general equilibrium model for Italy," Working Papers 8, Department of the Treasury, Ministry of the Economy and of Finance.
    7. Emile Cammeraat & Ernesto Crivelli, 2020. "Toward a Comprehensive Tax Reform for Italy," IMF Working Papers 2020/037, International Monetary Fund.
    8. Buiter, Willem H., 2017. "Exchange rate implications of Border Tax Adjustment neutrality," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 11, pages 1-41.
    9. European Commission, 2019. "Tax Policies in the European Union: 2020 Survey," Taxation Survey 2020, Directorate General Taxation and Customs Union, European Commission.
    10. Sijbren Cnossen, 2017. "VAT and Agriculture: Lessons from Europe," CESifo Working Paper Series 6350, CESifo.
    11. Santiago Acosta-Ormaechea & Atsuyoshi Morozumi, 2021. "The value-added tax and growth: design matters," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(5), pages 1211-1241, October.
    12. Sijbren Cnossen, 2017. "VAT and Agriculture: Lessons from Europe," CPB Discussion Paper 341, CPB Netherlands Bureau for Economic Policy Analysis.
    13. Sijbren Cnossen, 2018. "VAT and agriculture: lessons from Europe," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(2), pages 519-551, April.
    14. Alastair Thomas, 2022. "Reassessing the regressivity of the VAT," Fiscal Studies, John Wiley & Sons, vol. 43(1), pages 23-38, March.
    15. Ey, 2014. "Assessment of the application and impact of the optional ‘Reverse Charge Mechanism’ within the EU VAT system," Taxation Studies 0052, Directorate General Taxation and Customs Union, European Commission.
    16. Mr. Santiago Acosta Ormaechea & Atsuyoshi Morozumi, 2019. "The Value Added Tax and Growth: Design Matters," IMF Working Papers 2019/096, International Monetary Fund.
    17. Benjami Angles Juanpere, 2019. "Action Plan on VAT: Creating a Single VAT Area in the EU," Eurasian Journal of Economics and Finance, Eurasian Publications, vol. 7(1), pages 1-14.
    18. Valentinova Tasseva, Iva & De Agostini, Paola & Paulus, Alari & Sutherland, Holly, 2014. "The effect of tax-benefit changes on the income distribution in EU countries since the beginning of the economic crisis," EUROMOD Working Papers EM9/14, EUROMOD at the Institute for Social and Economic Research.
    19. Sijbren Cnossen, 2017. "VAT and Agriculture: Lessons from Europe," CPB Discussion Paper 341.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
    20. IonuÈ›-Constantin Cuceu, 2016. "The Distributional Effects of Value Added Tax," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 450-454, February.
    21. Leon Bettendorf & Sijbren Cnossen, 2014. "The Long Arm of the European VAT, Exemplified by the Dutch Experience," CESifo Working Paper Series 4730, CESifo.

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    Keywords

    European Union; taxation; VAT;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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