The German law to combat VAT fraud and other tax regulations went into force recently. The German legislator aims to … enforce German VAT law via a liability of platform operators (like Amazon and eBay). The consequences of this regulatory …

The German federal government presented a legislative proposal on tax- and especially VAT law with the focus to combat … VAT fraud in (international) ecommerce on July 31st 2018. This draft legislation is explained and discussed. …

This paper contributes to the literature on the distributional properties of VAT analysing who bears higher VAT … EU HBS and a simple VAT calculator we show the existence of gaps in effective VAT rates between native and migrant … evidence on the regressivity of VAT with respect to income. These findings suggest that the fairness consequences of VAT …