Coordinating Vats between EU Member States
31 Pages Posted: 21 Feb 2002
Date Written: January 2002
Abstract
The paper surveys the characteristics of the common European VAT system, proposed by the EU-Commission to overcome the weaknesses of the transitional European VAT system, which was enacted in 1993 and is still in force. We argue that a harmonized VAT rate will generate substantial costs for EU member states to meet national budget requirements and that the revenue sharing mechanisms will generate adverse incentives to national efforts in VAT collection and control. A comparison of the Commission proposal with four alternative VAT regimes favours a modified VIVAT system as an attractive compromise.
Keywords: Value-added Taxation, Tax Coordination
JEL Classification: H20, H87, F42
Suggested Citation: Suggested Citation
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