| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w3656 |
| 来源ID | Working Paper 3656 |
| International VAT Harmonization: Economic Effects | |
| Jacob A. Frenkel; Assaf Razin; Steve Symansky | |
| 发表日期 | 1991-03-18 |
| 出版年 | 1991 |
| 语种 | 英语 |
| 摘要 | This paper highlights macroeconomic issues pertinent to the understanding of the international and domestic effects of international VAT harmonization. It outlines elements of the policies of VAT harmonization envisaged for Europe of 1992, and develops a basic tax model which is suitable for the analysis of the incentive effects of various tax policies and their welfare implications. The model emphasizes the effects of changes in the time profile of the various taxes on the intertemporal allocations of savings, investment, and labor. Dynamic simulations reveal that the macroeconomic and welfare implications of VAT harmonization depend critically on the tax system and on the degree of substitution governing temporal and intertemporal allocations. In this context we consider several forms of income (cash flow, labor income, and capital income taxes) as well as tax systems embodying various saving and investment incentives. The simulations also reveal the potential conflicts of interest, within each country and between countries, that can arise from VAT harmonization. |
| 主题 | International Economics |
| URL | https://www.nber.org/papers/w3656 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/560976 |
| 推荐引用方式 GB/T 7714 | Jacob A. Frenkel,Assaf Razin,Steve Symansky. International VAT Harmonization: Economic Effects. 1991. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w3656.pdf（1656KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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