Welfare Effects of Value-Added Tax Harmonization in Europe: A Computable General Equilibrium Analysis (Paperback)
 

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Welfare Effects of Value-Added Tax Harmonization in Europe: A Computable General Equilibrium Analysis (Paperback)

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Item #: 14368462
    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 m......more

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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.

Author:
Fehr, Hans
Genre:
BUSINESS & ECONOMICS / International / Economics
Audience:
College/higher education
Edition Detail:
Reprint
Format:
Paperback
Pages:
250
Language:
English
Publisher:
Springer Verlag
Publish Date:
01/19/2012
Copyright Year:
1995
ISBN:
9783642794957
Height:
9.25 in
Wdth:
6.1 in
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