000			01927nab a2200229 c 4500
999			_c147667 _d147667
003			ES-MaIEF
005			20230609113431.0
007			ta
008			230609t2023 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_968308 _aGeringer, Stefanie
245		4	_aThe EU VAT rate reform 2022 from an environmental policy perspective _c Stefanie Geringer
500			_aResumen.
520			_aIn addition to introducing fundamental changes to the structures of the European Union (EU) value added tax (VAT) rate regime, the EU VAT rate reform 2022 was aimed at aligning the EU VAT rate system with other EU policies, such as the European Green Deal. The environment-related measures are accordingly meant to incentivize eco-friendly supplies and, conversely, discourage environmentally harmful consumption patterns. Therefore, the EU lawmakers introduced options to apply zero, super reduced and/or reduced VAT rates, and a mandatory phasing-out of preferential VAT treatment respectively. Based on the empirical evidence from earlier VAT rate reforms, the author argues in favour of a differentiated assessment: While the effective VAT increases on the supply of certain environmentally harmful goods should send the intended price signal, the effectiveness and efficiency of VAT reductions as a means of promoting green consumption is highly questionable. In order to achieve the latter objective, public investments, direct financial aid, regulatory and targeted tax-related measures are identified as more appropriate measures.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_932200 _aASPECTOS AMBIENTALES
650		4	_aMEDIO AMBIENTE _947492
650		4	_948056 _aPOLITICA DEL MEDIO AMBIENTE
650		4	_aUNION EUROPEA _948644
773	0		_9169560 _oOP 2141-B/2023/1 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 32, issue 1, February 2023, p. 16-25
942			_cART