Impact of VAT exemptions in the postal sector on competition and welfare
Autor: | Christian Jaag, Urs Trinkner, Markus Lang, Martin Lutzenberger, Helmut Dietl |
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Přispěvatelé: | University of Zurich, Crew, M A, Kleindorfer, P R, Dietl, Helmut |
Předmět: |
2000 General Economics
Econometrics and Finance Level playing field Public economics 1400 General Business Management and Accounting media_common.quotation_subject Economics and Finance nutritional and metabolic diseases Tax exemption Economic surplus jel:L51 330 Economics jel:H21 10004 Department of Business Administration Tax revenue Value-added tax jel:H25 jel:L87 media_common.cataloged_instance Business Value-added tax indirect taxation tax regulation tax exemption universal service obligation postal sector European union Welfare health care economics and organizations Indirect tax media_common |
Zdroj: | Scopus-Elsevier |
Popis: | In most member states of the European Union (EU), universal postal services provided by the incumbent operator are exempt from value added taxes (VAT) on the grounds that they are the “public postal service.” Other postal service providers have to charge VAT at the standard rate. The paper sheds light on the main competitive impact of VAT policies while showing the consequences on overall welfare. We show that the results are very sensitive to the operators’ labor policies. Consequently, VAT exemptions have a different impact in countries with different labor regulations. The comprehensive treatment of competition and welfare enables us to provide guidance on how to resolve the policy trade-off between consumer surplus, government tax revenue, and a level playing field in liberalized postal markets. |
Databáze: | OpenAIRE |
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