Showing 1 - 10 of 13
This paper highlights key macroeconomic issues related to VAT harmonization. A model is developed which emphasizes the effects of changes in the time profile of various taxes on international behavior. Dynamic simulations reveal that the macroeconomic and welfare implications of VAT...
Persistent link: https://www.econbiz.de/10014396282
Persistent link: https://www.econbiz.de/10000812008
Persistent link: https://www.econbiz.de/10000130425
Persistent link: https://www.econbiz.de/10001275618
Persistent link: https://www.econbiz.de/10001275974
Persistent link: https://www.econbiz.de/10001278053
Persistent link: https://www.econbiz.de/10001115491
Persistent link: https://www.econbiz.de/10000898823
This paper highlights key macroeconomic issues related to VAT harmonization. A model is developed which emphasizes the effects of changes in the time profile of various taxes on international behavior. Dynamic simulations reveal that the macroeconomic and welfare implications of VAT...
Persistent link: https://www.econbiz.de/10012781375
This paper highlights macroeconomic issues pertinent to the understanding of the international and domestic effects of international VAT harmonization. It outlines elements of the policies of VAT harmonization envisaged for Europe of 1992, and develops a basic tax model which is suitable for the...
Persistent link: https://www.econbiz.de/10012475346