CASE successfully closed a project within the Provision of economic analysis in the area of taxation framework contract

For a period of 9 months, CASE together with a consortium of institutes carried out a retrospective evaluation of the consequences, in economic terms, of the functioning of the most pertinent elements of the current EU VAT system.

The overall purpose of this evaluation is to assess the elements of the EU VAT system identified in the (2010) Green CASE successfully closed a project within the Provision of economic analysis in the area of taxation framework contractPaper and the need for this assessment was triggered by the ongoing revision of the EU VAT framework.

This report is dedicated to the memory of Luis Jaime Vázquez Caro, who died unexpectedly on 28 September 2011, during the final stages of this project, on which he worked as part of the CASE team. Jaime was a well-known professional in the area of tax policy and administration.

CASE experts Luca Barbone, Richard Bird and Luis Jaime Vázquez Caro prepared a chapter within the report on The costs of VAT: a review of the literature in A retrospective evaluation of elements of the EU VAT. European Commission, TAXUD, December 2011.

Final report: http://ec.europa.eu/taxation_customs/resources/documents/common/publications/studies/report_evaluation_vat.pdf

Executive Summary: http://ec.europa.eu/taxation_customs/resources/documents/common/publications/studies/summary_evaluation_vat.pdf

Formal answers to evaluation questions: http://ec.europa.eu/taxation_customs/resources/documents/common/publications/studies/answers_evaluation_vat.pdf