This paper contributes to the literature on the distributional properties of VAT analysing who bears higher VAT … EU HBS and a simple VAT calculator we show the existence of gaps in effective VAT rates between native and migrant … evidence on the regressivity of VAT with respect to income. These findings suggest that the fairness consequences of VAT …

only negligible redistributive effects. Instead, reduced VAT 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 harmonised VAT combined with … quantitative analysis for Germany indicates that such concerns are misplaced. We find that the abolition of VAT differentiation has …

The German federal government presented a legislative proposal on tax- and especially VAT law with the focus to combat … VAT fraud in (international) ecommerce on July 31st 2018. This draft legislation is explained and discussed. …