Matches in SemOpenAlex for { <https://semopenalex.org/work/W2466900824> ?p ?o ?g. }
Showing items 1 to 78 of
78
with 100 items per page.
- W2466900824 abstract "Abstract This paper is based on a study by the same authors recently published by the European Commission. It provides an economic assessment of the impact of current VAT regimes on passenger transport in the EU, and the likely effects of alternative regimes. After a review of the features of the passenger transport industry as they relate to VAT, the paper identifies and assesses a number of distortions arising from unequal VAT treatment of operators or passengers. Using a series of transport-related econometric models it then evaluates a number of changes in the VAT regime that could address those distortions. The main conclusion is that the distortions introduced by the rather byzantine current VAT system are small- or medium-sized. For the distortions on output (passenger demand), a large part of the explanation of their small impact is in the low ‘pass through’ of changes in costs to changes in fares, and the low system-wide elasticities of demand; for input distortions, the main explanation is in the ability of operators to reclaim VAT incurred on inputs, so the only cost distortion is that some operators incur additional financing costs between when VAT is paid and when it is rebated. These costs are small because of the short time between payment and reimbursement and the current low interest rates on that financing. The paper identifies one set of measures that addresses output distortions deriving from different VAT rates and place of supply rules and another addresses input distortions. The paper also provides valuable insights for tax administrations. It reveals an enormous potential of the application of VAT in the passenger transport sector with regard to generating revenue, and the small impact of applying simpler VAT rates. We can conclude that a simplified and harmonised application of VAT on all passenger modes, markets and all member states (aimed at elimination or reducing the distortions of the current VAT regime) would have only a small impact on both operators and passengers." @default.
- W2466900824 created "2016-07-22" @default.
- W2466900824 creator A5006013426 @default.
- W2466900824 creator A5035610444 @default.
- W2466900824 creator A5038397953 @default.
- W2466900824 creator A5054285694 @default.
- W2466900824 date "2016-01-01" @default.
- W2466900824 modified "2023-10-03" @default.
- W2466900824 title "VAT-induced Distortions in the Passenger Transport System in the European Union: Assessment and Options for Reform" @default.
- W2466900824 doi "https://doi.org/10.1016/j.trpro.2016.05.085" @default.
- W2466900824 hasPublicationYear "2016" @default.
- W2466900824 type Work @default.
- W2466900824 sameAs 2466900824 @default.
- W2466900824 citedByCount "1" @default.
- W2466900824 countsByYear W24669008242020 @default.
- W2466900824 crossrefType "journal-article" @default.
- W2466900824 hasAuthorship W2466900824A5006013426 @default.
- W2466900824 hasAuthorship W2466900824A5035610444 @default.
- W2466900824 hasAuthorship W2466900824A5038397953 @default.
- W2466900824 hasAuthorship W2466900824A5054285694 @default.
- W2466900824 hasBestOaLocation W24669008241 @default.
- W2466900824 hasConcept C100001284 @default.
- W2466900824 hasConcept C10138342 @default.
- W2466900824 hasConcept C126780896 @default.
- W2466900824 hasConcept C144133560 @default.
- W2466900824 hasConcept C145097563 @default.
- W2466900824 hasConcept C162324750 @default.
- W2466900824 hasConcept C18547055 @default.
- W2466900824 hasConcept C194257627 @default.
- W2466900824 hasConcept C2776034101 @default.
- W2466900824 hasConcept C2776257435 @default.
- W2466900824 hasConcept C2910001868 @default.
- W2466900824 hasConcept C3020782553 @default.
- W2466900824 hasConcept C40700 @default.
- W2466900824 hasConcept C41008148 @default.
- W2466900824 hasConcept C76155785 @default.
- W2466900824 hasConceptScore W2466900824C100001284 @default.
- W2466900824 hasConceptScore W2466900824C10138342 @default.
- W2466900824 hasConceptScore W2466900824C126780896 @default.
- W2466900824 hasConceptScore W2466900824C144133560 @default.
- W2466900824 hasConceptScore W2466900824C145097563 @default.
- W2466900824 hasConceptScore W2466900824C162324750 @default.
- W2466900824 hasConceptScore W2466900824C18547055 @default.
- W2466900824 hasConceptScore W2466900824C194257627 @default.
- W2466900824 hasConceptScore W2466900824C2776034101 @default.
- W2466900824 hasConceptScore W2466900824C2776257435 @default.
- W2466900824 hasConceptScore W2466900824C2910001868 @default.
- W2466900824 hasConceptScore W2466900824C3020782553 @default.
- W2466900824 hasConceptScore W2466900824C40700 @default.
- W2466900824 hasConceptScore W2466900824C41008148 @default.
- W2466900824 hasConceptScore W2466900824C76155785 @default.
- W2466900824 hasLocation W24669008241 @default.
- W2466900824 hasOpenAccess W2466900824 @default.
- W2466900824 hasPrimaryLocation W24669008241 @default.
- W2466900824 hasRelatedWork W148109757 @default.
- W2466900824 hasRelatedWork W1557618416 @default.
- W2466900824 hasRelatedWork W1563223829 @default.
- W2466900824 hasRelatedWork W1998743392 @default.
- W2466900824 hasRelatedWork W2038515162 @default.
- W2466900824 hasRelatedWork W2085707968 @default.
- W2466900824 hasRelatedWork W2125645230 @default.
- W2466900824 hasRelatedWork W2126488678 @default.
- W2466900824 hasRelatedWork W2284713115 @default.
- W2466900824 hasRelatedWork W2500262561 @default.
- W2466900824 hasRelatedWork W2883064935 @default.
- W2466900824 hasRelatedWork W289846537 @default.
- W2466900824 hasRelatedWork W2922665982 @default.
- W2466900824 hasRelatedWork W3136456367 @default.
- W2466900824 hasRelatedWork W403061292 @default.
- W2466900824 hasRelatedWork W563198478 @default.
- W2466900824 hasRelatedWork W577109164 @default.
- W2466900824 hasRelatedWork W602904611 @default.
- W2466900824 hasRelatedWork W638381564 @default.
- W2466900824 hasRelatedWork W646065198 @default.
- W2466900824 isParatext "false" @default.
- W2466900824 isRetracted "false" @default.
- W2466900824 magId "2466900824" @default.
- W2466900824 workType "article" @default.