Pudney, S and Markov, N and Ackrill, R (2001) 'Measuring the welfare costs of EU accession: the case of VAT reform in Bulgaria.' Economics of Transition, 9 (2). pp. 281-314. ISSN 0967-0750

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Abstract

We analyze possible reforms to the Bulgarian VAT system, evaluating revenue-neutral reallocations of goods to tax bands within the existing 2-rate structure. We investigate the sensitivity of the results to behavioural response and imperfect tax recovery. We find only a weak case for the use of non-uniform VAT rate structures for redistributional purposes. Selective VAT exemptions can produce approximate welfare gains equivalent to a general price fall of much less than 1 per cent for plausible specifications of social welfare.

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Faculty of Social Sciences Faculty of Social Sciences > Institute for Social and Economic Research
SWORD Depositor:	Elements
Depositing User:	Elements
Date Deposited:	03 Feb 2014 13:56
Last Modified:	06 Jan 2022 13:29
URI:	http://repository.essex.ac.uk/id/eprint/8732

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