Wildy logo
(020) 7242 5778
enquiries@wildy.com

Wildy’s Book News

Book News cover photo

Vol 22 No 4 April/May 2017

Book of the Month

Cover of Whistleblowing: Law and Practice

Whistleblowing: Law and Practice

Price: £175.00

Pupillage & Student Offers

Special Discounts for Pupils, Newly Called & Students

Read More ...


Secondhand & Out of Print

Browse Secondhand Online

Read More...


UK Public Holiday May 2017

Wildy's will be closed on Monday 29th May and will re-open on Tuesday 30th May.

Online book orders received during the time we are closed will be processed as soon as possible once we re-open on Tuesday.

As usual Credit Cards will not be charged until the order is processed and ready to despatch.

Any non-UK eBook orders placed after 5pm on the Friday 26th May will not be processed until Tuesday 30th May. UK eBook orders will be processed as normal.

Hide this message

Welfare Effects of Value-Added Tax Harmonization in Europe

Image not available lge
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.

Image not available lge
Contents:
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.