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" Welfare effects of value-added tax harmonization in Europe : "
Hans Fehr ; Christoph Rosenberg ; Wolfgang Wiegard.
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BL
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| Record Number
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717803
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b537490
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| Main Entry
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Hans Fehr ; Christoph Rosenberg ; Wolfgang Wiegard.
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| Title & Author
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Welfare effects of value-added tax harmonization in Europe : : a computable general equilibrium analysis\ Hans Fehr ; Christoph Rosenberg ; Wolfgang Wiegard.
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| Publication Statement
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Berlin: Springer, 2012
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IX, 240 Seiten : Diagramme
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| ISBN
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3642794955
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: 9783642794957
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| Contents
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I An Introduction to Value-added Taxation.- 1. The Development of Value-added Taxation in the European Union.- 1.1. From the Beginnings to the White Book.- 1.1.1. The Development of Turnover Taxes in Europe.- 1.1.2. The Treaty of Rome.- 1.1.3. Creating a European Value-added Tax.- 1.2. The VAT Harmonization Debate Since 1985.- 1.2.1. The White Paper.- 1.2.2. The 1987/89 Harmonization Proposals.- 1.2.3. A Tough Compromise: The Transitional System.- 1.2.4. What Comes After 1996?.- 2. Principles of Value-added Taxation.- 2.1. Types of Value-added Taxes.- 2.2. The Rate Structure of a Value-added Tax.- 2.3. Calculating Tax Liabilities.- 2.3.1. The Credit or Invoice Method.- 2.3.2. The Addition and the Subtraction Method.- 2.4. International Taxation Principles for VAT.- 2.5. One Further Issue in Value-added Taxation: Exemption Versus Zero Rating.- 3. Questions and Answers: The Plan of the Book.- 3.1. The Questions.- 3.2. The Methodology: Computable General Equilibrium Analysis.- 3.3. The Chapters to Come.- 3.4. Related Work.- II VAT Policy Options for an Integrated Europe.- 1. Some Basic Elements of our Model.- 2. The Destination Principle.- 2.1. Some Institutional Features.- 2.2. A Numerical Example.- 2.3. A More General Formulation.- 3. The Transitional System.- 3.1. Main Institutional Features.- 3.1.1. Intra-community Supplies and Acquisitions.- 3.1.2. Means of Transport.- 3.1.3. Distance Sales.- 3.2. A Numerical Example.- 3.3. A More General Formulation.- 3.3.1. The Switching Option.- 3.3.2. The Mixed System.- 4. The Origin Principle and the Credit Method.- 4.1. Some Institutional Features.- 4.2. A Numerical Example.- 4.3. A More General Formulation.- 4.3.1. The Common Market Principle.- 4.3.2. The Clearing System.- 5. The Origin Principle and the Subtraction Method.- III Theoretical Foundations.- 1. The Command Optimum.- 2. Tax Distortions.- 2.1. Tariffs, Income Taxes, and Production Taxes.- 2.2. Destination-based VAT.- 2.3. Origin-based VAT under the Credit Method.- 2.4. Origin-based VAT under the Subtraction Method.- 3. Trade Neutrality and the Exchange Rate Argument.- 3.1. Trade Neutrality.- 3.2. The Exchange Rate Argument.- 4. Welfare Effects of VAT in Open Economies.- IV From Theory to Application: A Computable General Equilibrium Model.- 1. Operationalizing Walras with CGE Models.- 2. The Theoretical Model.- 2.1. The Production Sector.- 2.1.1. Value Added and Composite Intermediate Products.- 2.1.2. Primary Input Demand.- 2.1.3. Demand for Domestic and Imported Composite Inputs.- 2.1.4. Demand for Imported Inputs.- 2.1.5. Calculating Producer Prices Under the Tax Credit Method.- 2.2. The Household Sector.- 2.2.1. Calculating Price Indices.- 2.2.2. Demand for Leisure and Consumption.- 2.2.3. Demand for Different Consumption Commodities.- 2.2.4. Demand for Domestic and Imported Commodities.- 2.2.5. Demand for Different Imported Commodities.- 2.3. The Public Sector.- 2.3.1. Public Revenues.- 2.3.2. Public Expenditure.- 2.4. The Foreign Sector.- 2.4.1. Balance of Payments.- 2.4.2. Terms of Trade.- 2.5. Equilibrium Conditions of the Model.- 3. A Micro-consistent Data Set for the EU.- 3.1. Consistency Requirements and Data Sources.- 3.2. Data Adjustments.- 3.2.1. Updating the Intermediate Transaction and Final Demand Tables.- 3.2.2. Value Added by Industry.- 3.2.3. Government Revenues and Expenditures.- 3.3. Some Final Remarks.- 4. Model Calibration.- 4.1. Specification of Exogenous Parameter Values.- 4.2. Calibration.- 4.2.1. Calibration in the Production Sector.- 4.2.2. Calibration in the Household Sector.- V Simulation Results and Economic Interpretations.- 1. Some Methodological Issues.- 1.1. Reliability of CGE Results.- 1.2. Measuring Welfare Changes from Tax Reforms.- 2. The Transitional System.- 2.1. The Switching Option.- 2.2. The Mixed System.- 3. The Origin Principle and the Credit Method.- 3.1. The Common Market Principle.- 3.2. The Clearing System.- 4. The Origin Principle and the Subtraction Method.- 4.1. Welfare and Revenue Effects.- 4.2. Equivalence of Statutory Tax Rates on Value Added and Effective Tax Rates on Consumption.- 4.3. Effective Consumption Tax Rates in General Equilibrium: An Example.- 4.4. Decomposing and Explaining Welfare Effects.- 5. Some Sensitivity Analysis.- 5.1. Varying Key Parameter Values.- 5.2. Varying the Data Set.- VI Summary and Conclusions.- List of Abbreviations.- Glossary of Notation.- The Debate about Value-added Taxation in the European Union: Timetable of Events since 1985.- References.
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| Subject
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BTW.
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| Subject
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Europese integratie.
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| Subject
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Evenwichtsmodellen (Economie)
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| LC Classification
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HJ5715.E9H367 2012
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| Added Entry
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Christoph Rosenberg
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Hans Fehr
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Wolfgang Wiegard
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