The European VAT Oxymoron
A pragmatic solution for welfare, especially in times of crisis
Bibliographic Data
| ID | 13049999 |
|---|---|
| Authors | Konstantinos Alexandris Polomarkakis (0000-0001-5664-4372, University of Bristol, corresponding author) |
| Year | 2016 |
| Volume | 32 |
| Issue | 3 |
| Pages | 220-234 |
| Publication date | 2016-08-26 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of International and Comparative Social Policy (JOURNAL) |
| Journal identifiers | ISSN: 2169-9763 • E-ISSN: 2169-978X |
| Publisher | Cambridge University Press (CUP) (PUBLISHER) |
| DOI | 10.1080/21699763.2016.1221355 |
| OpenAlex | W2507944590 |
| Language | EN |
| References cited | 39 |
VAT is an important but at the same time long neglected issue in social policy literature. The way in which taxes are levied has important implications for citizens in terms of equity and efficiency effects. Rate diversification is embedded in VAT planning across the EU, which enables Member States to address particular welfare objectives and tackle VAT's regressivity. Nonetheless, for some, this undermines the uniformity and effectiveness of a pan-European VAT system comprised of the so-called ideal single-rate VAT structure which could bring more money into state budgets and, thus, allow for more generous welfare provision. This paper evaluates arguments put forward by both sides, concluding that in times of crisis, where governments might advance VAT streamlining purely in order to deal with deficit constraints instead of fairer redistribution, the regime currently in place is the most pragmatic solution from a pro-welfare perspective
Economics · Equity (law · Market economy · Oxymoron · Political science · Public economics · Redistribution (election · Welfare · Welfare state · Fiscal Policies and Political Economy · Fiscal Policy and Economic Growth · Law · Social Policy and Reform Studies
Implementing and complying with EU governance outputs
Veto Players
The Double Crisis of the Welfare State and What We Can Do about It
Regressive Taxation and the Welfare State
The political dynamics of external empowerment
The Student's Companion to Social Policy
The Double Crisis of the Welfare State and What We Can Do About It
The Routledge Handbook of the Welfare State
Policy-making in the European Union
Conditionality by other means
Gender, poverty and taxation
Exploring Neglected Dimensions of Social Policy
The G reat R ecession and Welfare State Reform
Economic Crisis and Welfare Retrenchment
National Adaptation to European Integration
Three Worlds of Compliance or Four? The EU‐15 Compared to New Member States
Political and Economic Integration in the EU
Fiscal redistribution in the developed countries
Telling Policy Stories
| Citation velocity | historical |
|---|---|
| Highly cited | No |