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

Copenhagen Economics

No 18, Taxation Studies from Directorate General Taxation and Customs Union, European Commission

Abstract: The study examines the impact of reduced VAT rates and of derogations, not only for locally supplied services, but also more globally. The effects on income distribution, the informal economy and compliance costs for businesses were also taken into consideration.

Keywords: European Union; taxation; VAT (search for similar items in EconPapers)
JEL-codes: H24 (search for similar items in EconPapers)
Pages: 103 pages
Date: 2007-06
References: Add references at CitEc
Citations: View citations in EconPapers (18)

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Persistent link: https://EconPapers.repec.org/RePEc:tax:taxstu:0018

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