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VAT on Intra-Community Trade and Bilateral Micro Revenue Clearing in the EU

Breuer, Christian - 2009

This study discusses European Commission's recent proposal to combat VAT fraud by taxing intra-Community supplies at a common rate of 15%, accompanied by the internal correction of input-tax gap between an importer and his own national tax authority, which is caused by the national VAT rate...

Persistent link: https://www.econbiz.de/10013156492

VAT and Agriculture : Lessons from Europe

Cnossen, Sijbren - 2017

Farmers are often exempted from VAT for administrative and political reasons. But this means that the VAT on their inputs cannot be ‘washed out' through the tax deduction/credit mechanism. To compensate farmers for the uncompensated VAT on inputs, the EU has devised a flat-rate scheme that...

Persistent link: https://www.econbiz.de/10012960480

The Digital Services Tax as a Tax on Location-Specific Rent

Cui, Wei - 2019

In 2018, the European Council and the UK and Spanish governments each proposed to introduce a Digital Services Tax (DST), to be levied on the revenue of large digital platform companies earned from advertising, online intermediation, and/or the transmission of data. We offer a rationalization of...

Persistent link: https://www.econbiz.de/10012894237

The Long Arm of the European VAT, Exemplified by the Dutch Experience

Bettendorf, Leon; Cnossen, Sijbren - 2021

choices and outsourcing policies. Reduced rates are ill-targeted tools for mitigating the regressivity of the VAT. In view of …

Persistent link: https://www.econbiz.de/10013315616

Flexible Outsourcing and the Impacts of Labour Taxation in European Welfare States

Koskela, Erkki; Poutvaara, Panu - 2021

-skilled workers is more competitive. To focus on this aspect, we analyze how flexible international outsourcing and labour taxation … affect wage formation, employment and welfare in dual domestic labour markets. Higher productivity of outsourcing, lower cost … of outsourcing and lower factor price of outsourcing increase wage dispersion between the high-skilled and low …

Persistent link: https://www.econbiz.de/10013316453

Public Provision of Private Goods, Tagging and Optimal Income Taxation with Heterogeneity in Needs

Bastani, Spencer - 2010

Previous literature has shown that public provision of private goods can be a welfare-enhancing device in second-best settings where governments pursue redistributive goals. However, three issues have so far been neglected. First, the case for supplementing an optimal nonlinear income tax with...

Persistent link: https://www.econbiz.de/10013135183

Public Provision of Private Goods and Nondistortionary Marginal Tax Rates

Blomquist, Soren - 2008

The incidence and efficiency losses of taxes have usually been analysed in isolation from public expenditures. This negligence of the expenditure side may imply a serious misperception of the effects of marginal tax rates. The reason is that part of the marginal tax may in fact be payment for...

Persistent link: https://www.econbiz.de/10012771861

Racial Discrimination in Local Public Services : A Field Experiment in the US

Giulietti, Corrado - 2015

Discrimination in access to public services can act as a major obstacle towards addressing racial inequality. We examine whether racial discrimination exists in access to a wide spectrum of public services in the US. We carry out an email correspondence study in which we pose simple queries to...

Persistent link: https://www.econbiz.de/10013013081

Competition in Public Service Provision : The Role of Not-for-Profit Providers

Besley, Timothy J. - 2018

With public services such as health and education, it is not straightforward for consumers to assess the quality of provision. Many such services are provided by monopoly not-for-profit providers and there is concern that for-profit providers may increase profit at the expense of quality. This...

Persistent link: https://www.econbiz.de/10012929480

Sustainable Social Spending in a Greying Economy with Stagnant Public Services : Baumol's Cost Disease Revisited

van der Ploeg, Rick - 2021

Baumol's cost disease states that relatively high productivity growth in manufacturing induces a steady increase in the relative price of human services. If demand for these services is inelastic or manufactured goods are necessities, the budget share of these services inexorably rises over time...

Persistent link: https://www.econbiz.de/10013317376

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