Coordinating Vats between EU Member States

31 Pages Posted: 21 Feb 2002

See all articles by Bernd Genser

Bernd Genser

University of Konstanz - Faculty of Economics and Statistics; CESifo (Center for Economic Studies and Ifo Institute)

Date Written: January 2002

Abstract

The paper surveys the characteristics of the common European VAT system, proposed by the EU-Commission to overcome the weaknesses of the transitional European VAT system, which was enacted in 1993 and is still in force. We argue that a harmonized VAT rate will generate substantial costs for EU member states to meet national budget requirements and that the revenue sharing mechanisms will generate adverse incentives to national efforts in VAT collection and control. A comparison of the Commission proposal with four alternative VAT regimes favours a modified VIVAT system as an attractive compromise.

Keywords: Value-added Taxation, Tax Coordination

JEL Classification: H20, H87, F42

Suggested Citation

Genser, Bernd, Coordinating Vats between EU Member States (January 2002). Available at SSRN: https://ssrn.com/abstract=301067

Bernd Genser (Contact Author)

University of Konstanz - Faculty of Economics and Statistics ( email )

Universitaetsstr. 10
78457 Konstanz
Germany

CESifo (Center for Economic Studies and Ifo Institute)

Poschinger Str. 5
Munich, DE-81679
Germany

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