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Economy and Finance

The French VAT System and Revenue Efficiency

Details

Identification
Economic Brief 15
Publication date
25 July 2016
Author
Directorate-General for Economic and Financial Affairs
Related department
Directorate-General for Economic and Financial Affairs
Country
France

Description

The French VAT System and Revenue Efficiency

Description

This paper looks at the use of reduced VAT rates in France and its implications for revenue efficiency.

Authors

Athena Kalyva, Hans Naudts, Savina Princen

Information and identifiers

Economic Briefs 15. July 2016. Brussels. PDF. 20pp. Tab. Graph. Bibliogr. Free.

KC-BE-16-014-EN-N (online)    
ISBN 978-92-79-54483-5 (online)    
ISSN 2443-8030 (online)    
doi: 10.2765/866580 (online)   

JEL classification: H21, H25

Disclaimer

European Economy Economic Briefs are written by the staff of the European Commission’s Directorate-General for Economic and Financial Affairs to inform discussion on economic policy and to stimulate debate.
The views expressed in this document are solely those of the author(s) and do not necessarily represent the official views of the European Commission.

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The French VAT System and Revenue Efficiency
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