VIVAT- A Definitive Vat System for Europe?

Hans Fehr () and Clemente Polo

UFAE and IAE Working Papers from Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC)

Abstract: This paper examines the efficiency effects of the variable integrated value-added tax (VIVAT) system, which was recently proposed as the future VAT system for the European Union (E.U.). We first describe the difference in the administration of the current transitional system and the VIVAT system. Then we present the computable general equilibrium model featuring 11 EU regions and 11 production sectors. Finally we evaluate the adoption of two different tax rate structures under the VIVAT system by using numerical simulations.

Keywords: TAXES (search for similar items in EconPapers)
JEL-codes: D58 H25 (search for similar items in EconPapers)
Pages: 20 pages
Date: 1997
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Journal Article: VIVAT, a Definitive VAT System for Europe? (1999)
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Persistent link: https://EconPapers.repec.org/RePEc:aub:autbar:397.97

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