Study on reduced VAT applied to goods and services in the Member States of the European Union

Copenhagen Economics
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Copenhagen Economics: Copenhagen Economics

No 13, Taxation Papers from Directorate General Taxation and Customs Union, European Commission

Abstract: Value Added Tax (VAT) in Europe is regularly subject to intensive debate. It is often argued that the current VAT system should be made more uniform to enhance economic efficiency and to protect the functioning of the internal market. But it is also regularly argued that extending reduced VAT to this or that particular product would create economic benefits such as more employment and less inequality. The study concludes that there seems to be a strong argument for making the current VAT structure more simple and uniform, but also an argument for selective cuts in VAT rates primarily in locally supplied services and parts of the hospitality sector. The authors stress the need to consider each case on its own merits and to appraise whether alternative non-VAT instruments may be preferable to reduced VAT rates.

Keywords: European Union; VAT; taxation (search for similar items in EconPapers)
JEL-codes: H24 (search for similar items in EconPapers)
Pages: 105 pages
Date: 2008-10, Revised 2008-10
New Economics Papers: this item is included in nep-acc, nep-eec and nep-pbe
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (15)

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Persistent link: https://EconPapers.repec.org/RePEc:tax:taxpap:0013

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