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
Full text not available from this repository.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 |
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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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