M, Dietl Helmut; Christian, Jaag; Markus, Lang; … - In: The B.E. Journal of Economic Analysis & Policy 11 (2011) 1, pp. 1-29
Distortions under the value-added tax (VAT) arise partly from the exemption of specific services and sectors. This paper develops an analytical model that is applicable to any sector characterized by asymmetric VAT exemptions of services and activities. We analyze the effects of such asymmetric...