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 April 2024).
Related documents
More from IFS
Understand this issue
Sure Start achieved its aims, then we threw it away
15 April 2024
Spring Budget 2024: What you need to know
7 March 2024
The £600 billion problem awaiting the next government
25 April 2024
Policy analysis
Oil and gas make Scotland’s underlying public finances particularly volatile and uncertain
27 March 2024
Recent trends in public sector pay
26 March 2024
Gap between higher- and lower-paid public sector workers falls by more than a third since 2007 as doctors and experienced teachers have faced unprecedented pay cuts
26 March 2024
Academic research
Police infrastructure, police performance, and crime: Evidence from austerity cuts
24 April 2024
Labour market inequality and the changing life cycle profile of male and female wages
15 April 2024
There and back again: women’s marginal commuting costs
2 April 2024