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Study on the economic effects of the current VAT rules for passenger transport

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  • Netherlands Bureau for Economic Policy Analysis

Abstract

The objective of this study is to provide an economic assessment of the impact of the current VAT regimes and the likely effects of alternative VAT regimes in order to assist the Commission in making policy choices

Suggested Citation

  • 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.
    • Handle: RePEc:tax:taxstu:0055
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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/publications/studies/report_passenger_transport.pdf
    File Function: final version, 2015
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    References listed on IDEAS

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    8. 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.
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    Keywords

    European Union; taxation; transport;
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