The retrospective evaluation of elements of the VAT system
Under the Provision of economic analysis in the area of taxation framework contract with the European Commission Directorate-General Taxation and Customs Union, CASE has been awarded a new project titled: The retrospective evaluation of elements of the VAT system. Over the next 9 months, the consortium of institutes will make a retrospective evaluation of the consequences, in economic terms, of the functioning of the most pertinent elements of the current EU VAT system.
The overall purpose of this evaluation is to assess the elements of the EU VAT system identified in the (2010) Green Paper and the need for this assessment was triggered by the ongoing revision of the EU VAT framework.
European Commission DG Taxation
CAPP - Center for the Analysis of Public Policies
CEPII Centre d'études Prospectives et d'Informations Internationales
ETLA - The Research Institute of the Finnish Economy
IFO - Institute for Economic Research
IFS the Institute for Fiscal Studies
IHS - The Institute for Advanced Studies
CPB Netherlands Bureau for Economic Policy Analysis
Luca Barbone, Richard Bird and Luis Jaime Vázquez Caro (CASE) et al. A retrospective evaluation of elements of the EU VAT. European Commission, TAXUD, December 2011.
Formal answers to evaluation questions: