Welfare Effects of Value-Added Tax Harmonization in Europe

Fehr, Hans; Rosenberg, Christoph B.; Wiegard, Wolfgang

doi:10.1007/978-3-642-79493-3

Cited by 16 publications

(7 citation statements)

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“…The motivation for this study lies in the many examples of cross-border shopping around the world and, in particular, in the initiatives already undertaken or contemplated by the EU Commission in the area of coordination of commodity taxes. The appropriate taxation of commodities in Europe has been debated with varying intensity over the last four decades or so; for an account, see Fehr, Rosenberg and Wiegard (1995) and Keen and Smith (1996). To begin with, the preferred principle for commodity taxationÐ origin-based or destination-based taxationÐwas in focus.…”

Section: Introductionmentioning

confidence: 99%

A Simple Model of Commodity Taxation and Cross‐border Shopping

Nielsen

2001

Scandinavian J Economics

107

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This paper sets up a simple model in which two countries, differing in geographical extent, engage in commodity tax competition originating in opportunities for cross‐border shopping. The non‐cooperative tax equilibrium and various coordination initiatives are examined in the benchmark model and in two model extensions incorporating (i) costs of transportation for goods and (ii) border inspection. Among the more surprising results are the following: with (i), pure profits accrue to sellers near the border, but subjecting them to tax may lower the country's total tax revenue; with (ii), the volume of cross‐border shopping may well increase. JEL classification: H20; H87; H26

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Section: Introductionmentioning

confidence: 99%

A Simple Model of Commodity Taxation and Cross‐border Shopping

Nielsen

2001

Scandinavian J Economics

107

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“…This feature has two important consequences: first of all taxes, which are largely differentiated among these branches, are levied on total output of the (aggregate) energy sector; more 6 The methodology for this computation can be found in Fehr, Rosenberg and Wiegard (1995). 7 For details see Rutherford (1994).…”

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confidence: 99%

Green Tax Reforms in a Computable General Equilibrium Model for Italy

Pench

2001

SSRN Journal

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“…During the harmonization of EU taxes, indirect taxes and VAT systems received much attention, Fehr, Rosenberg and Wiegard (1995). The current EU system is characterized by a general VAT law covering all private goods and services, but there are many exceptions from this general instruction.…”

Section: Introductionmentioning

confidence: 99%

Welfare effects of VAT reforms: a general equilibrium analysis

Bye

Strøm

Åvitsland

2011

Int Tax Public Finance

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Abstract:Indirect taxes such as value added taxes (VAT) generate a substantial part of tax revenue in many countries. This paper analyses welfare effects of different reforms in the Norwegian system of indirect taxation. The main reform studied is the introduction of a uniform VAT rate on all goods and services. The Norwegian political VAT reform of 2001 is also analysed. The reforms are analysed by using an intertemporal CGE model for the Norwegian economy. A non-uniform VAT system gives a welfare loss compared to a uniform VAT system.

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Welfare Effects of Value-Added Tax Harmonization in Europe

Cited by 16 publications

References 0 publications

A Simple Model of Commodity Taxation and Cross‐border Shopping

A Simple Model of Commodity Taxation and Cross‐border Shopping

Green Tax Reforms in a Computable General Equilibrium Model for Italy

Welfare effects of VAT reforms: a general equilibrium analysis

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