Welfare Effects of Value-Added Tax Harmonization in Europe : a Computable General Equilibrium Analysis /
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 internat...
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| Other Authors: | , |
| Format: | eBook |
| Language: | English |
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Berlin, Heidelberg :
Springer Berlin Heidelberg,
1995.
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| Online Access: | Connect to the full text of this electronic book |
| Summary: | 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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| Item Description: | Electronic resource. |
| Physical Description: | 1 online resource (x, 240 pages 17 illustrations) |
| ISBN: | 9783642794933 (electronic bk.) 3642794939 (electronic bk.) |