Restructuring the European VAT tax system: advantages and disadvantages of the adoption of a single-rate model - a study based on the Portuguese case

The common VAT system adopted by EU member states comprises a set of various rates, which differentiate the goods and services subject to this tax. However, from a technical and management point of view, it would be preferable to adopt a single tax rate as it reduces distortions and facilitates tax...

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Bibliographic Details
Main Authors: Ricardo Moraes e Soares, João Ricardo Catarino
Format: Article
Language:English
Published: University of A Coruna 2019-12-01
Series:European Journal of Government and Economics
Subjects:
Online Access:http://revistas.udc.es/index.php/ejge/article/view/5478