Boeters, Stefan; Böhringer, Christoph; Büttner, Thiess; … - 2006
quantitative analysis for Germany indicates that such concerns are misplaced. We find that the abolition of VAT differentiation has … overall welfare effects of pure VAT reforms are very small, a revenue-neutral introduction of a harmonised VAT combined with …In the tax policy debate, differentiation of value-added taxes is often justified by distributional concerns. Our …