| Titre | Les modèles TVA | |
|---|---|---|
| Auteur | Yann Burfin, Josette Delpech, Antoine Coutière | |
 |
Revue | Economie et prévision |
| Numéro | no 57, 1983/1 | |
| Page | 25-53 | |
| Résumé anglais |
The Vat Model,
by Antoine Coutière, Josette Delpech and Yann Burfin.
The first section, which is methodological, shows how National Accounts enable analysis of the formation and incidence of Value Added Tax (Vat). In particular, input-output statistics make it possible to show that Vat is not perfectly neutral, i.e. that it is borne not only by final consumers, but sometimes also by producers.
The second section examines data obtained using Vat models. The burden of Vat on National Accounting categories is analysed. Various simulations are carried out to examine the effects of changes in applicable rates or the scope of goods subject to the tax ; in this connection, some of the consequences of a total alignment with European legislation and of the July 1982 reform are presented. Finally, one possible approach to analysing the macro-economic effects of Vat is outlined. Source : Éditeur (via Persée) |
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| Article en ligne | http://www.persee.fr/web/revues/home/prescript/article/ecop_0249-4744_1983_num_57_1_3237 |
