Analysis and evaluation of the German VAT system with particular consideration of competition and delineation aspects
Analysis and evaluation of the German VAT system with particular consideration of competition and delineation aspects
Period:
01.12.2024 – 01.10.2025
This study assesses the need for reform of Germany’s reduced VAT rate system at a time when public finances face growing pressures from geopolitical, economic and demographic developments. The evaluation combines an extensive review of the legal and economic literature with newly conducted empirical distributional analyses, offering a comprehensive assessments of VAT rate differentiation in Germany.
