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A general microsimulation model for the EU VAT with a specic application to Germany
Siemers, Lars - 2014 - This version: August 2014
The sales taxes in the EU|and in several other countries|are practiced as value-added tax of the consumption type with invoice method. Literature on microsimulation models (MSM) for this type of VAT is rare, though the importance of VAT has continuously increased. We discuss the issues of...
Persistent link: https://www.econbiz.de/10010418791
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A general microsimulation model for the EU VAT with a specific application to Germany
Siemers, Lars - 2014
The sales taxes in the EU - and in several other countries - are practiced as value-added tax of the consumption type with invoice method. Literature on microsimulation models (MSM) for this type of VAT is rare, though the importance of VAT has continuously increased. We discuss the issues of...
Persistent link: https://www.econbiz.de/10010395921
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The design of fiscal consolidation measures in the European Union : distributional effects and implications for macroeconomic recovery
Figari, Francesco; Paulus, Alari; Sutherland, Holly - 2015
The financial and economic crisis which started in the late 2000s and the fiscal consolidation measures to counter the subsequent government budget deficits have an impact on household income distribution and macroeconomic recovery. We consider the austerity measures in relation to their...
Persistent link: https://www.econbiz.de/10010505115
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The economic incidence of social security contributions : a discontinuity approach with linked employer-employee data
Müller, Kai-Uwe; Neumann, Michael - 2016
We estimate economic incidence of social security contributions (SSC) on the basis of cross-sectional earnings … about tax incidence. Contrary to most research on SSC incidence, it does not rely on policy reforms, panel data, or hours … information. When the location of kinks does not change significantly, estimates represent equilibrium incidence and are less …
Persistent link: https://www.econbiz.de/10011479185
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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/10011610904
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The incidence of VAT evasion
Asatryan, Zareh; Gomtsyan, David - 2020
Who benefits from the evasion of value added taxes (VAT)? Using a reform that enforced VAT on previously non-compliant large retailers in Armenia, we estimate a onethird passthrough of the tax burden on prices. This suggests that pre-enforcement evasion rents were broadly shared with consumers...
Persistent link: https://www.econbiz.de/10012230854
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The incidence of VAT evasion
Asatryan, Zareh; Gomtsyan, David - 2020
Who benefits from the evasion of value added taxes (VAT)? Using a reform that enforced VAT on previously non-compliant large retailers in Armenia, we estimate a one-third passthrough of the tax burden on prices. This suggests that pre-enforcement evasion rents were broadly shared with consumers...
Persistent link: https://www.econbiz.de/10012308508
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Study to quantify and analyse the VAT Gap in the EU Member States : 2015 Report
Barbone, Luca; Bonch-Osmolovskiy, Mikhail; Poniatowski, … - 2015
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
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2012 update report to the study to quantify and analyse the VAT gap in the EU-27 member states
Barbone, Luca; Bonch-Osmolovskiy, Mikhail; Poniatowski, … - 2014
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
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Study to quantify and analyse the VAT gap in the EU-27 member states
Barbone, Luca; Belkindas, Misha V.; Bettendorf, Leon; … - 2013
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