This paper looks at the use of reduced VAT rates in France and its implications for revenue efficiency.
Athena Kalyva, Hans Naudts, Savina Princen
Information and identifiers
Economic Briefs 15. July 2016. Brussels. PDF. 20pp. Tab. Graph. Bibliogr. Free.
ISBN 978-92-79-54483-5 (online)
ISSN 2443-8030 (online)
doi: 10.2765/866580 (online)
JEL classification: H21, H25
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.