Dissertation/Thesis Abstract

The Mechanics of Value Added Tax: The Impact on EU Trade
by Wood, Nancy A., M.A., The American University of Paris (France), 2017, 77; 13871643
Abstract (Summary)

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.

Indexing (document details)
Advisor:
Commitee:
School: The American University of Paris (France)
School Location: France
Source: MAI 58/05M(E), Masters Abstracts International
Source Type: DISSERTATION
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
Publication Number: 13871643
ISBN: 9781392037966
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