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This report provides estimates of the VAT Gap for 26 EU Member States for 2013, as well as revised estimates for the period 2009-2012. It is a follow-up to the report “Study to quantify and analyse the VAT Gap in the EU-27 Member Statess, published in September 2013 (hereafter: 2013 Report),...
Persistent link: https://www.econbiz.de/10011455906
This report provides estimates of the VAT Gap for 26 EU Member States for 2012, as well as revised estimates for the period 2009-2011. It is a follow-up to the report "Study to quantify and analyse the VAT Gap in the EU-27 Member States", published in September 2013. This update incorporates the...
Persistent link: https://www.econbiz.de/10010422931
This report presents and discusses the findings of the "Study to quantify and analyse the VAT Gap in the EU-27 Member States", conducted by CASE and CPB. The main aim of the study was to help better understand the recent trends in the field of VAT fraud and analyse determinants of VAT Gaps using...
Persistent link: https://www.econbiz.de/10010209017
The current age of inequality is also an age of extensive tax and related public economics scholarship about inequality … inequality, as it has changed over time. The second concerns different mechanisms for taxing the rich, such as through the … further sets of issues raised by inequality demand greater attention than they have heretofore received. The first is …
Persistent link: https://www.econbiz.de/10013321546
This paper explores whether more generous social spending polices in fact lead to less income inequality, or if … with regard to inequality levels, I apply the System GMM estimator and use the presumably random incidence of certain … reduces inequality levels. The result is robust with respect to the instrument count and different data restrictions. Looking …
Persistent link: https://www.econbiz.de/10008827068
on pre-government income inequality hints at substantial disincentive effects. -- social benefits ; redistribution …This paper explores if more generous social spending polices in fact lead to less income inequality, or if … with regard to inequality levels, I apply the System GMM estimator and use the presumably random incidence of certain …
Persistent link: https://www.econbiz.de/10009007489
redistribution in 34 European countries over the period 2002-2012. The data is drawn from the six available waves of the European … Social Survey. The main result is that changes in income inequality positively affect changes in preferences for … redistribution over time. Though this result is predicted by standard political economy models, it has found little previous …
Persistent link: https://www.econbiz.de/10011417134
How do different components of the tax and transfer systems affect disposable income inequality? This paper explores … the redistributive effects of different tax benefit instruments in the enlarged EU based on two approaches. Inequality … analysis based on the standard approach suggests that benefits are the most important factor reducing inequality in the …
Persistent link: https://www.econbiz.de/10013154996
efficiency with a relevant amount of tax revenues and social expenditures. They obviously obtain very high redistribution, above … 15 points. Most of the countries considered show an intermediate level of redistribution (between 7 and 12 points), but … countries show a very low level of redistribution, below 7 points. Interestingly, they vary in the level of tax burden and of …
Persistent link: https://www.econbiz.de/10011865012
; inequality ; redistribution … can be concluded that both taxes and transfers reduce inequality of opportunities, with social benefits typically playing … the key role. Furthermore, the equalizing impacts of the tax benefit system on inequality of opportunity differ …
Persistent link: https://www.econbiz.de/10009313331