返回Google圖書搜尋

Measuring the Welfare Costs of EU Accession

其他書名	The Case of Vat Reform in Bulgaria
出版	SSRN, 2001
URL	http://books.google.com.hk/books?id=HDTizwEACAAJ&hl=&source=gbs_api

註釋We analyze possible reforms to the Bulgarian VAT system, evaluating revenue-neutral reallocations of goods to tax bands within the existing 2-rate structure. We investigate the sensitivity of the results to behavioural response and imperfect tax recovery. We find only a weak case for the use of non-uniform VAT rate structures for redistributional purposes. Selective VAT exemptions can produce approximate welfare gains equivalent to a general price fall of much less than 1 per cent for plausible specifications of social welfare.