Excise duties

    Excise duties

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    Presentation graphic

    Excise duties

    Presentation

    This presentation was given at the launch of the Green Budget 2016.

    8 February 2016

    Book graphic

    Consumption and Indirect Tax Models

    Book Chapter
    This chapter of the Handbook of Microsimulation Modelling looks at the issues involved in building and using microsimulation models for the analysis of indirect taxes and consumption.

    1 October 2014

    Presentation graphic

    Protecting VAT revenues

    Presentation

    This presentation was delivered in Stockholm on 13 June 2013 at a conference on international taxation entitled 'Protecting the tax base' organised by the Confederation of Swedish Enterprise.

    13 June 2013

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    Reforming VAT: a promising proposal, but much more still to be done

    Comment

    Earlier this month the European Commission outlined proposals aimed at making the EU VAT system simpler, more efficient and more robust. If fully realised, complying with VAT procedures, particularly when trading across borders, would be considerably simpler, and the system should be more robust to fraud: hence, the plans represent a genuine improvement. However, significant problems like the plethora of goods and services not subject to the full rate of VAT look set to remain, despite efforts to discourage their use.

    19 December 2011

    Publication graphic

    A retrospective evaluation of the elements of the VAT system: full report

    Report

    This full report consists of 11 chapters covering areas including: VAT exemptions and their economic effects; reduced and zero rates and their distributional, welfare and behavioural consequences; administration and compliance costs; VAT fraud; the operation of VAT in a cross-border context; the impact of the EU VAT system on cross-border trade flows; and the impact of VAT on GDP, consumption and labour markets.

    6 December 2011

    Book graphic

    Taxation in the UK

    Book Chapter
    Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers.

    1 April 2010