Welfare effects of value-added tax harmonization in Europe : a computable general equilibrium analysis / Hans Fehr, Christoph Rosenberg, Wolfgang Wiegard
Ch. I. An Introduction to Value-added Taxation. 1. The Development of Value-added Taxation in the European Union. 2. Principles of Value-added Taxation. 3. Questions and Answers: The Plan of the Book -- Ch. II. VAT Policy Options for an Integrated Europe. 1. Some Basic Elements of our Model. 2. The Destination Principle. 3. The Transitional System. 4. The Origin Principle and the Credit Method. 5. The Origin Principle and the Subtraction Method -- Ch. III. Theoretical Foundations. 1. The Command Optimum. 2. Tax Distortions. 3. Trade Neutrality and the Exchange Rate Argument. 4. Welfare Effects of VAT in Open Economies -- Ch. IV. From Theory to Application: A Computable General Equilibrium Model. 1. Operationalizing Walras with CGE Models. 2. The Theoretical Model. 3. A Micro-consistent Data Set for the EU. 4. Model Calibration -- Ch. V. Simulation Results and Economic Interpretations. 1. Some Methodological Issues. 2. The Transitional System
3. The Origin Principle and the Credit Method. 4. The Origin Principle and the Subtraction Method. 5. Some Sensitivity Analysis -- Ch. VI. Summary and Conclusions -- The Debate about Value-added Taxation in the European Union: Timetable of Events since 1985
Bibliography
Includes bibliographical references (pages [227]-240)