Welfare Effects of Value-Added Tax Harmonization in Europe A Computa
This book uses a computable general equilibrium framework to eval uate recent value-added tax reform proposals in the European Union from a welfare point of view. After the publication of the "White Paper" (1985) on the completion of the internal Europea
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Welfare Effects of Value-Added Tax Harmonization in Europe
A Computable General Equilibrium Analysis
With 17 Figures
Springer-Verlag Berlin Heidelberg New York London Paris Tokyo Hong Kong Barcelona Budapest
Dr. Hans Fehr University ofTübingen Department of Economics Mohlstraße 36 72074 Tübingen, FRG Dr. Christoph Rosenberg International Monetary Fund 700 19th Street NW Washington, DC 20431, USA Professor Dr. Wolfgang Wiegard University ofTübingen Department ofEconomics Mohlstraße 36 72074 Tübingen, FRG
ISBN-13: 978-3-642-79495-7 DOI: 10.1007/978-3-642-79493-3
e-ISBN-13: 978-3-642-79493-3
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© Springer-Verlag Berlin· Heidelberg 1995 The use of registered names, trademarks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. 42/2202-543210 - Printed on acid-free paper
Contents
Introduction .......................... .......................... 1 Chapter I
An Introduction to Value-added Taxation . ......................................... 5
1. The Development of Value-added Taxation in the European Union ............................................... 6 1.1. From the Beginnings to the White Book ................... 6 1.1.1. The Development of Turnover Taxes in Europe ........................................... 6 1.1.2. The Treaty of Rome ................................ 9 1.1.3. Creating a European Value-added Tax ............. 11 1.2. The VAT Harmonization Debate Since 1985 .............. 14 1.2.1. The White Paper .................................. 14 1.2.2. The 1987/89 Harmonization Proposals ............. 16 1.2.3. A Tough Compromise: The Transitional System ............................................ 17 1.2.4. What Comes After 19967 .......................... 20 2. Principles of Value-added Taxation ............................ 21 2.1. Types of Value-added Taxes .............................. 22 2.2. The Rate Structure of a Value-added Tax ................. 24 2.3. Calculating Tax Liabilities ............................... 26 2.3.1. The Credit or Invoice Method ...................... 26 2.3.2. The Addition and the Subtraction Method ............................................ 28 2.4. International Taxation Principles for VAT ................ 30 2.5. One Further Issue in Value-added Taxation: Exemption Versus Zero Rating ........................... 36 3. Questions and Answers: The Plan of the Book .....
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