There is a significant body of literature on Value Added Tax (VAT) but a relatively small portion studies its impact on international trade. One of the original impetuses for the implementation of VAT in Europe was the trade neutral principle. The VAT system was designed to neither encourage nor discourage trade flows. Studies have primarily focused on the VAT design but the actual implementation and mechanics of VAT has been largely overlooked. This paper analyzes the mechanics of VAT system in the EU and its role in intra-EU trade. It finds the actual implementation of VAT specifically through differences in rates, exemptions, varied administrative procedures and poorly functioning rebate system diverts trade flows and in some instances a barrier to trade.
|School:||The American University of Paris (France)|
|Source:||MAI 58/05M(E), Masters Abstracts International|
|Subjects:||European Studies, Economic theory|
|Keywords:||Analysis of the mechanics of VAT, Mechanics of VAT, VAT impact on international trade, VAT implementation, VAT system's role in intra-EU trade|
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