uu.seUppsala University Publications
Change search
ReferencesLink to record
Permanent link

Direct link
REDUCED VAT RATES IN THE EUROPEAN UNION: An analysis based on optimal tax theory
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Economics.
2013 (English)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Optimal tax theory describes how governments can most effectively collect tax revenue and achieves equity objectives. This thesis uses optimal tax theory and the Atkinson-Stiglitz theorem in order to analyze the commodity tax structure of the European Union. By categorizing the commodity groups eligible for reduced VAT rates, conclusions are drawn about whether the reduced rates are supported by the theory. Several patterns are found: (1) the European Union often uses reduced rates for policy goals not consistent with theory; (2) the reduced rates for some commodity groups are supported by theory, others are not; (3) several commodity groups can be categorized in different ways leading to inconclusive results.

Place, publisher, year, edition, pages
Keyword [en]
Optimal tax theory, Atkinson-Stiglitz theorem, commodity tax, VAT, European Union
National Category
URN: urn:nbn:se:uu:diva-203580OAI: oai:DiVA.org:uu-203580DiVA: diva2:636960
Available from: 2013-07-15 Created: 2013-07-15 Last updated: 2013-07-15Bibliographically approved

Open Access in DiVA

No full text

By organisation
Department of Economics

Search outside of DiVA

GoogleGoogle Scholar
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

Total: 165 hits
ReferencesLink to record
Permanent link

Direct link