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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
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 …