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Vol 22 No 4 April/May 2017

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Whistleblowing: Law and Practice

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Welfare Effects of Value-Added Tax Harmonization in Europe

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H. FehrUniversity of Tubingen, Germany, C. RosenbergInternational Monetary Fund, Washington DC, USA, W. WiegardUniversity of Tubingen, Germany

ISBN13: 9783540588269
ISBN: 3540588264
Published: December 1995
Publisher: Springer-Verlag
Format: Hardback
Price: Out of print

This book uses a computable general equilibrium framework to evaluate recent value-added tax reform proposals in the European Union from a welfare point of view. The individual chapters deal with the development of value-added taxation in Europe, the main institutional features of different international taxation principles for value-added taxation, tax distortions under the destination and the origin principle, the exchange rate argument, the construction of a computable general equilibrium model and numerical estimates and economic explanations of the welfare effects of value-added tax reforms.

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Contents: An Introduction to Value-added Taxation: The Development of Value-added Taxation in the European Union; Principles of Value-added Taxation; Questions and Answers: The Plan of the Book; VAT Policy Options for an Integrated Europe: Some Basic Elements of our Model; The Destination Principle; The Transitional System; The Origin Principle and the Credit Method; The Origin Principle and the Substraction Method; Theoretical Foundations: The Command Optimum; Tax Distortions; Trade Neutrality and the Exchange Rate Argument; Welfare Effects of VAT in Open Economies; From Theory to Application: A Computable General Equilibrium Model: Operationalizing Walras with CGE Models; The Theoretical Model; A Micro-consistent Data Set for the EU; Model Calibration; Simulation Results and Economic Interpretations: Some Methodological Issues; The Transitional System; The Origin Principle and the Subtraction Method; Some Sensitivity Analysis; Summary and Conclusions.