Full movement from the destination principle to the origin principle would lead to changes in VAT revenues in EU countries. Hence a clearing mechanism is necessary to rectify such imbalances. To estimate the relevance of VAT evasion this study quantifies the annual amounts of hypothetical VAT...

VAT evasion caused by the growth of carousel fraud has recently led to significant VAT revenue losses in the EU. Carousel fraud works such that intra-EU firms repeatedly carry out cross-border supply and purchase of goods and services, leading to the fraudulent retention of revenue. This study...

The planned movement to the origin principle with the cross-border pre-tax system on a full-scale would lead, ceteris paribus, to changes in VAT revenues in the individual EU countries. For instance, the member countries with trade surpluses and higher VAT rates would be significantly better...

At the end of June 1999 the intra-EU duty free shopping was abolished among the fifteen member nations. The opponents of this resolution argued that such a tax-free sales sector created jobs EU-wide and hardly reduced the value added and excise tax revenue of individual countries. In their...

At the end of June 1999 the intra-EU duty free shopping was abolished among the fifteen member nations. The opponents of this resolution argued that such a tax-free sales sector created jobs EU-wide and hardly reduced the value added and excise tax revenue of individual countries. In their...

Ziel der vorliegenden Studie ist es, die Ursachen für die schwache Entwicklung des Umsatzsteueraufkommens zu analysieren und in ihrer quantitativen Bedeutung abzuschätzen. In diesem Zusammenhang sollen verschiedene Modelle (Mittler-Modell, Reverse-Charge-Modell, Reverse-Charge-Modell mit...

Die vorliegende Studie untersucht die Existenz der sogenannten "Kinderstrafsteuern" für die Bundesrepublik Deutschland für die Jahre 1990 bis 2002 und quantifiziert das damit verbundene Ausmaß der finanziellen Belastung von Familien mit Kindern gegenüber Kinderlosen. - Nach Darstellung der...

Die Europäische Kommission hat vorgeschlagen, das Vorsteuervergütungsverfahren zu ändern. Derzeit erfolgt die Vorsteuervergütung an nicht im Inland, sondern in einem anderen EU-Mitgliedstaat ansässige Unternehmen in Form von Erstattungen auf Antrag durch eine zentrale Behörde im Land der...

Local innovation networks have been considered to be particularly important to innovation and technological change and to the growth prospects of regions and cities in Germany. Accordingly, innovation is a process that results from various (economic and social) interactions of different...