quantitative analysis for Germany indicates that such concerns are misplaced. We find that the abolition of VAT differentiation has … only negligible redistributive effects. Instead, reduced VAT are found to act as industry-specific subsidies. Whereas the … overall welfare effects of pure VAT reforms are very small, a revenue-neutral introduction of a harmonised VAT combined with …

, in a word of imbalances in economic life. To assess the impact of VAT on the chain was started from two hypotheses … : rethinking the VAT quota level on the chain and determine and regularization of the VAT, by entitling the right to the users of … agricultural production to deduct VAT from the price paid to individual producers (associated )namely calculating VAT from 100 …

participants in achieving useful goods and services to human society. A particularly aspect has VAT with effect from 1 July 1993 …, as a Romanian fiscal system compatible with EU procedures. By the additions and changes to VAT management procedures for … agricultural activities (exemption from VAT of individual producers, the reverse charge in the production of cereals and technical …

Added Tax [VAT]. We consider the case where the collection efficiency is determined by the probability of audit and by the …. Defining the collection efficiency of the VAT as the ratio of the VAT revenue to aggregate consumption divided by the standard … VAT rate, we evaluate the evidence on VAT collection efficiency in a panel of 44 countries over 1970-99. The results are …

The article reviews Paul Kirchhof's proposal for a fundamental VAT reform. …

The principle of VAT neutrality is among the fundamental characteristics of this tax. It is implemented through … reduction of VAT output by the amount of VAT input. The right of deduction constitutes an integral part of the VAT mechanism and … is intended to free the entrepreneur entirely from the burden of VAT paid for the goods and services purchased within the …

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 …