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Annex

1. CURRENT VAT’S: RATES, THRESHOLDS, AND REVENUES

VAT Rates (in percent)

Threshold (in U.S.

Dollars)

VAT Revenue

Date VAT

Introduced Standard rate Other rates Basic Services Percent of tax revenue

Percent of GDP

Belgium 1971 21 1 - 6 - 12 6300 15,1 6,9

Bulgaria 1994 20 30000 27,8 8,6

Czechia 1993 22 5 16000 18,7 7

Denmark 1967 25 1600 19,2 9,7

Germany 1968 16 7 60000 18,3 6,9

Estonia 1992 18 5 16500 23,4 8,5

Ireland 1972 21 0 - 3,6 - 10 -

12,5 64300 32000 22,2 7,2

Greece 1987 18 4 - 8 5700 1900 22,3 7,5

Spain 1986 16 4 - 7 341500 17,6 6,2

France 1968 20,6 2,1 - 5.5 100000 17 7,8

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Italy 1973 19 4 - 10 - 16 587200 211380 12,5 5,4

Latvia 1992 18 18100 32,1 8,6

Lithuania 1994 18 12500 26,8 8,2

Luxembourg 1970 15 3 - 6 - 12 14800 13,8 5,8

Hungary 1988 25 12 8000 22 8,1

Malta 1995 15 17,5 4,8

Netherlands 1969 17,5 6 16,7 6,9

Austria 1973 20 10 - 12 - 32 8300 19,1 8,5

Poland 1993 22 7 - 12 23000 20,8 7,9

Portugal 1986 17 5 - 12 20600 23,3 8

Romania 1993 18 9 -11 7000 16,1 1,9

Slovenia 1999 19 8 20000 25,6 10,1

Slovakia 1993 23 6 9400 21,5 7,2

Finland 1994 22 6 - 12 - 17 9900 18,1 8,4

Sweden 1969 25 6 - 12 - 21 131000 13,9 7,2

UK 1973 17,5 0 82800 20,1 6,5

Sources: Ebrill, 2001/ National authorities and IMF staff estimates; IMF, World Economic Outlook. IMF, Fiscal Affairs Department database;

International Bureau of Fiscal Documentation (IBFD); International VAT Monitor; and Ernst and Young, VAT and Sales Taxes Worldwide, New York: (John Wiley).

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2. COMPARING COUNTRIES WITH AND WITHOUT A VAT

Countries with VAT Countries without VAT¹

GDP per capita (U.S. Dollars) 7670 3430

Average population (millions) 38 27

Openness² 29 32

Literacy (percent)³ 79 70

Revenue (percent of GDP):⁴

General government revenue and grants 29,4 28,8

Central government revenue 19,1 17,5

General government revenue 25,6 18,4

Source: Ebrill, 2001/ IMF staff calculations

1All countries without a VAT in September 1998.

2 Measured as (exports + imports)/(2 x GDP).

3 Data available only for a subset of countries.

4 Figures are for the 99 countries with a VAT for which revenue data were available in early 2000

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3. LIST OF SUPPLIES OF GOODS AND SERVICES TO WHICH THE REDUCED RATES REFERRED TO IN ARTICLE 98 MAY BE APPLIED

(1) Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs;

(2) supply of water;

(3) pharmaceutical products of a kind normally used for health care, prevention of illnesses and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection;

(4) medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods, and supply of children's car seats;

(5) transport of passengers and their accompanying luggage;

(6) supply, including on loan by libraries, of books (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), newspapers and periodicals, other than material wholly or predominantly devoted to advertising;

(7) admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities;

(8) reception of radio and television broadcasting services;

(9) supply of services by writers, composers and performing artists, or of the royalties due to them;

(10) provision, construction, renovation, and alteration of housing, as part of a social policy;

(11) supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings;

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(12) accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites;

(13) admission to sporting events;

(14) use of sporting facilities;

(15) supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare or social security work, in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136;

(16) supply of services by undertakers and cremation services, and the supply of goods related there to;

(17) provision of medical and dental care and thermal treatment in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1);

(18) supply of services provided in connection with street cleaning, refuse collection and waste treatment, other than the supply of such services by bodies referred to in Article 13.

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4. ANALYSIS: DATA 2010

Member State

VAT gap (%)

Real GDP Growth

GDP per capita

GINI

Final consumption expenditure of households

Final consum ption expendi ture of househo lds and NISH

Population R&D exp.

VAT in GDP

Number VAT Rates

Standard VAT Rate

Share Shadow Economy

CPI

Belgium 10,94

2,9 33330 26,6 179681,8 186792,

3 10839905

2,05 7,1 4 21

17,4 7,1

Bulgaria 24,15 0,6 5050 33,2 26005,3 24206,7 7421766 0,56 8,7 2 20 32,6 3,6

Czechia 22,01 2,4 15020 24,9 79894 77459,1 10462088 1,34 6,6 2 20 16,7 4,6

Denmark 10,51

1,9 43840 26,9 111806,5 115776,

5 5534738

2,92 9,5 2 25

14 9,3

Germany 9,62 4,2 31040 29,3 1348202 1413207 81802257 2,71 8 2 19 13,5 7,9

Estonia 10,58 2,7 11150 31,3 7943,1 7737,1 1333290 1,58 8,5 2 20 29,3 6,5

Ireland 15,48 1,8 36700 30,7 75060 79222,5 4549428 1,59 6 4 21 13 8

Greece 28,66

-5,5 20150 32,9 155475,2 150741,

1 11119289

0,6 7,1 3 19

25,4 3,5

Spain 9,13 0,2 23040 33,5 638301 623125 46486619 1,35 5,2 3 16 19,4 6,1

France 9,95 1,9 30690 29,8 1078680 1104506 64658856 2,18 6,8 3 19,6 11,3 6,8

Italy 25,37

1,7 10520 31,7 982604 978454,

3 59190143

1,22 6 3 20

21,8 3,9

Latvia 34,7 -4,4 26940 35,9 11091,5 11285,1 2120504 0,61 6,7 2 21 27,3 4,3

Lithuania 37,26 1,7 23400 37,0 17896,6 17950,6 3141976 0,78 7,8 3 21 29,7 5

Luxembour

g 2,5

4,9 79160 27,9 14712,6 12935 502066

1,5 6,6 4 15

8,4 8,5

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Hungary 21,93 1,1 9960 24,1 53677,9 52587,4 10014324 1,14 8,5 3 25 23,3 4,7

Malta 39,23 5,5 16440 28,6 4512,6 3994,3 414027 0,61 7 2 18 26 5,6

Netherlands 4,89 1,3 38470 25,5 282121 290509 16574989 1,7 6,5 2 19 10 8,8

Austria 9,05

1,8 35390 28,3 158025 158310,

4 8351643

2,73 7,7 4 20

8,2 7,9 Poland 20,62

3,7 9400 31,1 219770,1 222709,

6 38022869

0,72 7,6 3 22

25,4 5,3 Portugal 13,15

1,7 16990 33,7 119946,9 118409,

3 10573479

1,53 7,5 3 20

19,2 6

Romania 41,27 -3,9 6200 33,5 78553,3 80345 20294683 0,46 7,6 2 19 29,8 3,7

Slovenia 9,54 1,3 17750 23,8 21248,3 20422,2 2046976 2,06 8 2 20 24,3 6,4

Slovakia 33,06 5,9 12560 25,9 38576,4 38943,4 5390410 0,62 6,1 2 19 16,4 4,3

Finland 7,12 3,2 35080 25,4 94100 99020 5351427 3,73 8,3 4 22 14 9,2

Sweden 2,61

6 39950 25,5 169848,6 175718,

1 9340682

3,21 9 4 25

15 9,2

UK 10,98

2,1 29830 32,9 1134388,7 1198418

,1 62510197

1,66 6,1 3 17,5

10,7 7,6

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5. ANALYSIS: DATA 2018

Member State

Yea r

vat gap (%)

Real GDP Growt h

GDP per capit a

GIN I

Final consumptio n

expenditure of

households

Final consumptio n

expenditure of

households and non- profit institutions serving households

Populatio n

R&

D exp.

VA T in GD P

Numbe r VAT Rates

Standar d VAT Rate

share shadow econom y

CPI

Belgium 2018 10,

4 1,8 35510 25,7 227143,5 238246,8 11398589 2,82 6,9 4 21 15,42 1,09

Bulgaria 2018 10,

8 3,1 6550 39,6 35425,6 33524,8 7050034 0,77 9,1 2 20 30,84 2,41

Czechia 2018 12 3,2 17990 24,0 101750,7 100125 10610055 1,93 7,6 3 21 13,61 2,28 Denmark 2018 7,2 2 48450 27,8 139837,7 142036,3 5781190 3,06 9,7 1 25 9,32 2,63 Germany 2018 8,6 1,3 35690 31,1 1670779 1755393 82792351 3,09 7 2 19 9,74 2,49 Estonia 2018 5,2 4,4 15070 30,6 12962,3 13017,4 1319133 1,43 9 2 20 23,21 1,44

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Ireland 2018 10,

6 9 58100 28,9 95850,7 99338,9 4830392 1,15 4,3 5 23 9,7 3,25

Greece 2018 30,

1 1,6 17400 32,3 135432,3 124429,7 10741165 1,18 8,5 3 24 20,81 2,51

Spain 2018 6 2,4 24910 33,2 727128 700310 46658447 1,24 6,6 3 21 16,61 2,14

France 2018 7,1 1,9 32890 28,5 1243065 1273391 67026224 2,2 7,1 4 20 12,32 1,17

Italy 2018 24,

5 0,9 27040 33,4 1077744,5 1066108,2 60483973 1,4 6,2 4 22 19,51 3,29

Latvia 2018 9,5 4 12180 35,6 17134,4 17199,3 1934379 0,63 8,4 2 21 20,24 2,95

Lithuania 2018 25,

9 3,9 13390 36,9 27934,8 27981,8 2808901 0,94 7,7 3 21 22,96 2,3

Luxembour

g 2018 5,1 3,1 83470 31,3 20003,5 17874 602005 1,24 5,9 4 17 7,94 2,32

Hungary 2018 8,4 5,4 12680 28,7 68018,7 67054,4 9778371 1,55 9,5 3 27 22,7 2,79

Malta 2018 15,

1 5,2 21690 28,7 6860,4 5835,7 475701 0,57 7,4 3 18 23,21 1,39

Netherlands 2018 4,2 2,4 41450 27,4 335967 341560 17181084 2,16 6,8 2 21 7,51 2,3 Austria 2018 9 2,6 37800 26,8 199827,8 200077,8 8822267 3,17 7,6 4 20 6,72 1,37 Poland 2018 9,9 5,4 12420 27,8 288325,9 290925,3 37976687 1,21 8,1 3 23 21,74 1,69 Portugal 2018 9,6 2,8 18190 32,1 140437,7 131871,3 10291027 1,37 8,7 4 23 16,13 2,14

Romania 2018 33,

8 4,5 8700 35,1 126731 130487,6 19533481 0,51 6,3 3 19 26,66 3,25

Slovenia 2018 3,8 4,4 20220 23,4 25097,9 23889,3 2066880 1,94 8,2 2 22 22,16 2,37

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Slovakia 2018 20 3,7 15490 20,9 50056,6 50432,2 5443120 0,83 7,1 2 20 12,83 4,11 Finland 2018 3,6 1,1 36740 25,9 118018 123937 5513130 2,77 9,1 3 24 11,02 2,74 Sweden 2018 0,7 2 43760 27,0 205931,3 215084,9 10120242 3,34 9,2 3 25 11,63 2,02

UK 2018 12,

2 1,3 32640 33,5 1490658 1566265,8 66273576 1,72 7 2 20 9,8 2,03

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6. ANALYSIS: HISTOGRAM NORMALITY TEST 2010

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7. ANALYSIS: HISTOGRAM NORMALITY TEST 2018

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8. ANALYSIS: SERIAL CORRELATION LM TEST 2010

Breusch-Godfrey Serial Correlation LM Test:

F-statistic 1.092.573 Prob. F(2,22) 0.3529

Obs*R-squared 2.349.120 Prob. Chi-Square(2) 0.3090

Test Equation:

Dependent Variable: RESID

Method: Least Squares

Sample: 1 26

Included observations: 26

Presample missing value lagged residuals set to zero.

Variable Coefficient Std. Error t-Statistic Prob.

Constant -2.544.630 5.348.859 -0.475733 0.6390

CPI 0.406320 0.820890 0.494975 0.6255

RESID(-1) -0.203842 0.228729 -0.891197 0.3825

RESID(-2) -0.274344 0.207713 -1.320.789 0.2001

R-squared 0.090351 Mean dependent var -1.16E-14

Adjusted R-squared -0.033692 S.D. dependent var 6.905.343

S.E. of regression 7.020.708 Akaike info criterion 6.876.243

Sum squared resid 1.084.387 Schwarz criterion 7.069.797

Log likelihood -8.539.116 Hannan-Quinn criter. 6.931.980

F-statistic 0.728382 Durbin-Watson stat 1.932.393

Prob(F-statistic) 0.545985

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9. ANALYSIS: SERIAL CORRELATION LM TEST 2018

Breusch-Godfrey Serial Correlation LM Test:

Test Equation:

Dependent Variable: RESID

Sample: 1 26

Presample missing value lagged residuals set to zero.

Constant -3.110.983 9.199.203 -0.338180 0.7386

GDP per capita 7.32E-06 7.72E-05 0.094856 0.9253

VAT on GDP 0.382942 1.051.736 0.364105 0.7194

RESID(-1) -0.535236 0.202203 -2.647.030 0.0151

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RESID(-2) -0.395602 0.205029 -1.929.494 0.0673

R-squared 0.276393 Mean dependent var -6.08E-15

Adjusted R-squared 0.138563 S.D. dependent var 6.575.516

Sum squared resid 7.821.724 Schwarz criterion 6.868.413

F-statistic 2.005.319 Durbin-Watson stat 2.007.058

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10. ANALYSIS: HETEROSKEDASTICITY TEST 2010

Heteroskedasticity Test: Breusch-Pagan-Godfrey

Scaled explained SS 1.479.360 Prob. Chi-Square(1) 0.2239

Test Equation:

Dependent Variable: RESID^2

Sample: 1 26

C 1.019.794 4.610.159 2.212.059 0.0367

CPI -8.909.468 7.011.949 -1.270.612 0.2160

R-squared 0.063029 Mean dependent var 4.584.977

Adjusted R-squared 0.023989 S.D. dependent var 6.806.295

Sum squared resid 108514.5 Schwarz criterion 1.142.504

F-statistic 1.614.455 Durbin-Watson stat 2.367.948

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11. ANALYSIS: HETEROSKEDASTICITY TEST 2018

Heteroskedasticity Test: Breusch-Pagan-Godfrey

F-statistic 0.627662 Prob. F(2,23) 0.5427

Scaled explained SS 1.389.693 Prob. Chi-Square(2) 0.4992

Test Equation:

Dependent Variable: RESID^2

Sample: 1 26

Constant 1.000.762 1.046.538 0.956259 0.3489

GDP per capita -0.000972 0.000873 -1.113.924 0.2768

VAT on GDP -4.074.801 1.193.694 -0.341361 0.7359

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R-squared 0.051755 Mean dependent var 4.157.444

Adjusted R-squared -0.030702 S.D. dependent var 6.888.140

Sum squared resid 112477.2 Schwarz criterion 1.158.622

F-statistic 0.627662 Durbin-Watson stat 1.766.527