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Book Cover
Book
Author Fehr, Hans.

Title Welfare effects of value-added tax harmonization in Europe : a computable general equilibrium analysis / Hans Fehr, Christoph Rosenberg, Wolfgang Wiegard
Published Berlin ; New York : Springer-Verlag, [1995]
©1995

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Location Call no. Vol. Availability
 MELB  KM 337.45 Z1E96 Feh/Weo  AVAILABLE
Description ix, 240 pages ; 24 cm
Contents 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)
Subject Value-added tax -- European Ufion countries -- Mathematical models
Value-added tax -- European Union countries -- Mathematical models.
Author Rosenberg, Christoph B.
Wiegard, Wolfgang.
LC no. 95001438
ISBN 3540588264 (acid-free paper)