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Economic Theory

Henk LM Kox

2011

Articles 1 - 3 of 3

Full-Text Articles in International Economics

A Retrospective Evaluation Of Elements Of The Eu Vat System - Final Report, Stuart Adam, David Philips, Stephen Smith, Leon Bettendorp, Stefan Boeters, Henk Lm Kox, Bas Straathof, Kasper Stuut Nov 2011

A Retrospective Evaluation Of Elements Of The Eu Vat System - Final Report, Stuart Adam, David Philips, Stephen Smith, Leon Bettendorp, Stefan Boeters, Henk Lm Kox, Bas Straathof, Kasper Stuut

Henk LM Kox

This is the final report of a project on “The retrospective evaluation of elements of the VAT system.” This project has been led by researchers at the Institute for Fiscal
Studies, in co-operation with other members of a consortium of organisations (led by CPB Netherlands Bureau for Economic Policy Analysis) carrying out a programme of economic analysis of taxation for the European Commission, and with additional contributions to this project from researchers outside the consortium. The full report addresses the following 12 evaluation elements:
(1) To what extent do the current VAT arrangements for cross border supplies of goods and …

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Compliance Costs And Dissimilarity Of Vat Regimes In The Eu, Henk Lm Kox Nov 2011

Compliance Costs And Dissimilarity Of Vat Regimes In The Eu, Henk Lm Kox

Henk LM Kox

This chapter of the VAT evaluation study presents new indicators that (elsewhere in this study) are used to asses the impacts of current heterogeneous VAT systems in the European Union on intra-EU trade in goods and services. These indicators quantify the extent of differences in VAT regimes across the European Union.
• The current VAT system in the European Union leaves considerable operational and administrative freedom to national governments. This means that, despite European co-ordination on the basic structure of the VAT system, the situation is still such that firms operating in the internal market have to deal with a …

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Productivity And Market Selection In Eu Business Services: Role Of Regulatory Policies, Henk Lm Kox Jan 2011

Productivity And Market Selection In Eu Business Services: Role Of Regulatory Policies, Henk Lm Kox

Henk LM Kox

This presentation investigates the effectiveness of productivity-based market selection in European markets for business services and the impact of regulatory policies on this process. As a proxy for effectiveness market selection I use the persistence of scale diseconomies.

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