Bettendorf, Leon; Cnossen, Sijbren - In: FinanzArchiv: Public Finance Analysis 71 (2015) 1, pp. 118-139
The European Commission is evaluating the performance of the common VAT, which has many shortcomings. The numerous exemptions and differentiated rate structures violate the logic and functionality of the VAT. The exemptions distort input choices and outsourcing policies. Reduced rates are...