December 1, 2011

A retrospective evaluation of elements of the EU VAT system

This project has been led by researchers at the Institute for Fiscal Studies, in co-operation with other members of a consortium of organisations carrying out a programme of economic analysis of taxation for the European Commission, and with additional contributions to this project from researchers outside the consortium.

This is the Executive Summary. Download also the final and complete report, published by the EC at her website.


Henk Kox
Bas Straathof
Kasper Stuut