In December 2010, the European Commission signed a contract for a retrospective evaluation of the consequences, in economic terms, of the functioning of the most pertinent elements of the current EU VAT system, as identified in the "Green Paper on the future of the VAT".
This document contains formal answers to the evaluation questions posed by the Commission.
Authors
Senior Economist
Stuart is a Senior Economist working in the Tax sector, and focuses on analysing the design of the tax and benefit system.
Stephen Smith
Associate Director
David is Head of Devolved and Local Government Finance. He also works on tax in developing countries as part of our TaxDev centre.
Report details
- Publisher
- European Commission
Suggested citation
S, Adam and D, Phillips and S, Smith. (2011). A retrospective evaluation of the elements of the VAT system: formal answers to the evaluation questions. Brussels: European Commission. Available at: https://ifs.org.uk/publications/retrospective-evaluation-elements-vat-system-formal-answers-evaluation-questions (accessed: 28 March 2024).
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