| 書目名稱 | Welfare Effects of Value-Added Tax Harmonization in Europe | | 副標題 | A Computable General | | 編輯 | Hans Fehr,Christoph Rosenberg,Wolfgang Wiegard | | 視頻video | http://file.papertrans.cn/1027/1026856/1026856.mp4 | | 圖書封面 |  | | 描述 | This book uses a computable general equilibrium framework to eval- uate recent value-added tax reform proposals in the European Union from a welfare point of view. After the publication of the "White Paper" (1985) on the completion of the internal European market, an intense and heated debate about tax impediments to free trade set in. According to the original plans of the Commission of the European Union, not only physical border controls but also fiscal frontiers within the European Union would have been abolished on New Year‘s Day 1993. With respect to value- added taxation this amounted to replacing the destination by the origin principle. Even though the origin principle had been favored by some economists from the establishment of a common European value-added tax system, time was not yet ripe for this change. In December 1991, the ECOFIN Council could only agree on the so- called transitional system. In essence, these transitional arrangements maintain the destination principle as far as possible but shift the border tax procedure from national frontiers to firms. The transitional system is supposed to expire on December 31, 1996, with the final solution for value-added tax | | 出版日期 | Book 1995 | | 關鍵詞 | European Union (EU); Finanzwissenschaft; Public Economics; Steurtheorie; Taxation Theory; Umsatzsteuer; Va | | 版次 | 1 | | doi | https://doi.org/10.1007/978-3-642-79493-3 | | isbn_softcover | 978-3-642-79495-7 | | isbn_ebook | 978-3-642-79493-3 | | copyright | Springer-Verlag Berlin · Heidelberg 1995 |
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