Welfare Effects of Value-Added Tax Harmonization in Europe: A Computable General Equilibrium Analysis
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 European market, an intense and heated deb...
Gespeichert in:
| Hauptverfasser: | , , |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Berlin, Heidelberg
Springer Berlin Heidelberg
1995
|
| Ausgabe: | 1st ed. 1995 |
| Schlagworte: | |
| Online-Zugang: | DE-634 Volltext |
| Zusammenfassung: | 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 European market, an intense and heated debate about tax impediments to free trade set in. According to the original plans of the Commission of the European Union, not only physical border controls but also fiscal frontiers within the European Union would have been abolished on New Year's Day 1993. With respect to value added taxation this amounted to replacing the destination by the origin principle. Even though the origin principle had been favored by some economists from the establishment of a common European value-added tax system, time was not yet ripe for this change. In December 1991, the ECOFIN Council could only agree on the so called transitional system. In essence, these transitional arrangements maintain the destination principle as far as possible but shift the border tax procedure from national frontiers to firms. The transitional system is supposed to expire on December 31, 1996, with the final solution for value-added taxation in the European Union being decided upon by the ECOFIN Council until December, 1995. In the event of no decision the transitional arrangements will be continued. The most likely solution will be a switch to the origin principle combined with some clearing mechanism to prevent major revenue reallocations between member states |
| Beschreibung: | 1 Online-Ressource (X, 240 p) |
| ISBN: | 9783642794933 |
| DOI: | 10.1007/978-3-642-79493-3 |
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Datensatz im Suchindex
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| adam_text | |
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| author | Fehr, Hans Rosenberg, Christoph Wiegard, Wolfgang |
| author_facet | Fehr, Hans Rosenberg, Christoph Wiegard, Wolfgang |
| author_role | aut aut aut |
| author_sort | Fehr, Hans |
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| building | Verbundindex |
| bvnumber | BV046873254 |
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| ctrlnum | (ZDB-2-SBE)978-3-642-79493-3 (OCoLC)903191490 (DE-599)BVBBV046873254 |
| dewey-full | 337 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 337 - International economics |
| dewey-raw | 337 |
| dewey-search | 337 |
| dewey-sort | 3337 |
| dewey-tens | 330 - Economics |
| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
| discipline_str_mv | Rechtswissenschaft Wirtschaftswissenschaften |
| doi_str_mv | 10.1007/978-3-642-79493-3 |
| edition | 1st ed. 1995 |
| format | Electronic eBook |
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| illustrated | Not Illustrated |
| index_date | 2024-07-03T15:15:38Z |
| indexdate | 2025-01-02T13:14:48Z |
| institution | BVB |
| isbn | 9783642794933 |
| language | English |
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| spelling | Fehr, Hans Verfasser aut Welfare Effects of Value-Added Tax Harmonization in Europe A Computable General Equilibrium Analysis by Hans Fehr, Christoph Rosenberg, Wolfgang Wiegard 1st ed. 1995 Berlin, Heidelberg Springer Berlin Heidelberg 1995 1 Online-Ressource (X, 240 p) txt rdacontent c rdamedia cr rdacarrier 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 European market, an intense and heated debate about tax impediments to free trade set in. According to the original plans of the Commission of the European Union, not only physical border controls but also fiscal frontiers within the European Union would have been abolished on New Year's Day 1993. With respect to value added taxation this amounted to replacing the destination by the origin principle. Even though the origin principle had been favored by some economists from the establishment of a common European value-added tax system, time was not yet ripe for this change. In December 1991, the ECOFIN Council could only agree on the so called transitional system. In essence, these transitional arrangements maintain the destination principle as far as possible but shift the border tax procedure from national frontiers to firms. The transitional system is supposed to expire on December 31, 1996, with the final solution for value-added taxation in the European Union being decided upon by the ECOFIN Council until December, 1995. In the event of no decision the transitional arrangements will be continued. The most likely solution will be a switch to the origin principle combined with some clearing mechanism to prevent major revenue reallocations between member states Europäische Union (DE-588)5098525-5 gnd rswk-swf International Economics International economics Steuerharmonisierung (DE-588)4125519-7 gnd rswk-swf Allgemeines Gleichgewichtsmodell (DE-588)4210294-7 gnd rswk-swf Wohlfahrtseffekt (DE-588)4273396-0 gnd rswk-swf Umsatzsteuer (DE-588)4038416-0 gnd rswk-swf Europäische Union (DE-588)5098525-5 b Umsatzsteuer (DE-588)4038416-0 s Steuerharmonisierung (DE-588)4125519-7 s Wohlfahrtseffekt (DE-588)4273396-0 s Allgemeines Gleichgewichtsmodell (DE-588)4210294-7 s DE-604 Rosenberg, Christoph aut Wiegard, Wolfgang aut Erscheint auch als Druck-Ausgabe 9783642794957 Erscheint auch als Druck-Ausgabe 9783540588269 Erscheint auch als Druck-Ausgabe 9783642794940 https://doi.org/10.1007/978-3-642-79493-3 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Fehr, Hans Rosenberg, Christoph Wiegard, Wolfgang Welfare Effects of Value-Added Tax Harmonization in Europe A Computable General Equilibrium Analysis Europäische Union (DE-588)5098525-5 gnd International Economics International economics Steuerharmonisierung (DE-588)4125519-7 gnd Allgemeines Gleichgewichtsmodell (DE-588)4210294-7 gnd Wohlfahrtseffekt (DE-588)4273396-0 gnd Umsatzsteuer (DE-588)4038416-0 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4125519-7 (DE-588)4210294-7 (DE-588)4273396-0 (DE-588)4038416-0 |
| title | Welfare Effects of Value-Added Tax Harmonization in Europe A Computable General Equilibrium Analysis |
| title_auth | Welfare Effects of Value-Added Tax Harmonization in Europe A Computable General Equilibrium Analysis |
| title_exact_search | Welfare Effects of Value-Added Tax Harmonization in Europe A Computable General Equilibrium Analysis |
| title_exact_search_txtP | Welfare Effects of Value-Added Tax Harmonization in Europe A Computable General Equilibrium Analysis |
| title_full | Welfare Effects of Value-Added Tax Harmonization in Europe A Computable General Equilibrium Analysis by Hans Fehr, Christoph Rosenberg, Wolfgang Wiegard |
| title_fullStr | Welfare Effects of Value-Added Tax Harmonization in Europe A Computable General Equilibrium Analysis by Hans Fehr, Christoph Rosenberg, Wolfgang Wiegard |
| title_full_unstemmed | Welfare Effects of Value-Added Tax Harmonization in Europe A Computable General Equilibrium Analysis by Hans Fehr, Christoph Rosenberg, Wolfgang Wiegard |
| title_short | Welfare Effects of Value-Added Tax Harmonization in Europe |
| title_sort | welfare effects of value added tax harmonization in europe a computable general equilibrium analysis |
| title_sub | A Computable General Equilibrium Analysis |
| topic | Europäische Union (DE-588)5098525-5 gnd International Economics International economics Steuerharmonisierung (DE-588)4125519-7 gnd Allgemeines Gleichgewichtsmodell (DE-588)4210294-7 gnd Wohlfahrtseffekt (DE-588)4273396-0 gnd Umsatzsteuer (DE-588)4038416-0 gnd |
| topic_facet | Europäische Union International Economics International economics Steuerharmonisierung Allgemeines Gleichgewichtsmodell Wohlfahrtseffekt Umsatzsteuer |
| url | https://doi.org/10.1007/978-3-642-79493-3 |
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