Economic Effects of VAT Reform in Germany


Boeters, Stefan ; Böhringer, Christoph ; Büttner, Thiess ; Kraus, Margit


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URL: http://ub-madoc.bib.uni-mannheim.de/1355
URN: urn:nbn:de:bsz:180-madoc-13552
Document Type: Working paper
Year of publication: 2006
Publication language: English
Institution: Sonstige Einrichtungen > ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung
MADOC publication series: Veröffentlichungen des ZEW (Leibniz-Zentrum für Europäische Wirtschaftsforschung) > ZEW Discussion Papers
Subject: 330 Economics
Classification: JEL: D58 H22 H24 ,
Subject headings (SWD): Deutschland , Steuerreform , General Equilibrium Environmental Model , Effizienz
Abstract: In the tax policy debate, differentiation of value-added taxes is often justified by distributional concerns. Our quantitative analysis for Germany indicates that such concerns are misplaced. We find that the abolition of VAT differentiation has only negligible redistributive effects. Instead, reduced VAT are found to act as industry-specific subsidies. Whereas the overall welfare effects of pure VAT reforms are very small, a revenue-neutral introduction of a harmonised VAT combined with reductions in the marginal income tax rates or social security contributions turns out to produce substantial welfare gains for all households.
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Das Dokument wird vom Publikationsserver der Universitätsbibliothek Mannheim bereitgestellt.




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Boeters, Stefan ; Böhringer, Christoph ; Büttner, Thiess ; Kraus, Margit (2006) Economic Effects of VAT Reform in Germany. Open Access [Working paper]
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