Economic effects of VAT reform in Germany

Beitrag in einer Fachzeitschrift

Details zur Publikation

Autorinnen und Autoren: Boeters S, Böhringer C, Büttner T, Kraus M
Zeitschrift: Applied economics
Verlag: Taylor & Francis (Routledge)
Jahr der Veröffentlichung: 2010
Band: 42
Seitenbereich: 2165-2182
ISSN: 0003-6846
eISSN: 1466-4283


In the tax policy debate, differentiation of value-added taxes (VAT) is often justified by distributional concerns. Our quantitative analysis for Germany indicates that such concerns are misplaced. We find that the abolition of VAT differentiation has only negligible redistributive effects. Instead, reduced VAT rates are found to act as industry-specific subsidies. Whereas the overall welfare effects of pure VAT reforms are very small, a revenue-neutral introduction of a harmonized VAT combined with reductions in the marginal income tax rates or social security contributions turns out to yield substantial welfare gains for all households. © 2010 Taylor & Francis.

FAU-Autorinnen und Autoren / FAU-Herausgeberinnen und Herausgeber

Büttner, Thiess Prof. Dr.
Lehrstuhl für Volkswirtschaftslehre, insbesondere Finanzwissenschaft

Einrichtungen weiterer Autorinnen und Autoren

Zentrum für Europäische Wirtschaftsforschung (ZEW)


Boeters, S., Böhringer, C., Büttner, T., & Kraus, M. (2010). Economic effects of VAT reform in Germany. Applied economics, 42, 2165-2182.

Boeters, Stefan, et al. "Economic effects of VAT reform in Germany." Applied economics 42 (2010): 2165-2182.


Zuletzt aktualisiert 2018-09-08 um 17:23