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A General Microsimulation Model for the EU VAT with a specific Application to Germany
The sales taxes in the EU|and in several other countries|are practiced as value-added tax of the consumption type with invoice method. Literature on microsimula- tion models (MSM) for this type of VAT is rare, though the importance of VAT has continuously increased. We discuss the issues of VAT-MSM...
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| Published in: | MAGKS - Joint Discussion Paper Series in Economics (Band 45-2014) |
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| Main Author: | |
| Format: | Article |
| Language: | English |
| Published: |
Philipps-Universität Marburg
2014
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| Subjects: | |
| Online Access: | PDF Full Text |
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| Summary: | The sales taxes in the EU|and in several other countries|are practiced as value-added tax of the consumption type with invoice method. Literature on microsimula- tion models (MSM) for this type of VAT is rare, though the importance of VAT has continuously increased. We discuss the issues of VAT-MSM in detail and develop a basic general VAT-MSM, applicable to the EU member states (and beyond). To illustrate the functioning of the general model, we apply it in detail to the specific case of Germany. We provide comprehensive estimation results for the distributional and fiscal effects of the German VAT. Finally, we simulate the effects of a small VAT reform in 2010, comparing static and behavioral response simulations. |
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| Physical Description: | 51 Pages |
| ISSN: | 1867-3678 |
| DOI: | 10.17192/es2024.0346 |