DE: Nam, C. and R. Parsche (2007) "Trotz 19% Mehrwertsteuer wird für 2007 ein weiteres Absinken der Ausfallquote erwartet"

Abstract of article (HTML, in English) updating Ifo-Institut's previous 2006 estimates of German VAT losses for the period 1997-2007. The article to which the abstract relates, and which we were not able to find online, reports that the revised VAT gap estimate for 2005 is 11.5 per cent (EUR 17 billion), for 2006 it is 9.5 per cent (EUR 15 billion) and that the estimate for 2007 is 7.5 per cent (EUR 14 billion). The authors note the expected drop in the VAT gap for 2007 despite the increase in the German VAT standard rate from 16 to 19 per cent from 1 January 2007.

Reference to article:

DE: Nam, W. and R. Parsche (2007) "Trotz 19% Mehrwertsteuer wird für 2007 ein weiteres Absinken der Ausfallquote erwartet", ifo Schnelldienst 10/2007, pp.41-42.

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Filed under Tax fraud, VAT.

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