Autori: Candela, Guido, Randon, Emanuela, Scorcu, Antonello E.
Titolo: L'imposta sul valore aggiunto: regime ordinario e regime del margine a confronto. Il caso del mercato dell'arte
Periodico: Politica economica
Anno: 2012 - Fascicolo: 1 - Pagina iniziale: 49 - Pagina finale: 76

In the literature, the comparison between the normal and the special VAT regimesis limited (i.e. with equal and uniform rates in each production or consumption phase,the two VAT regimes are identical). In this paper we also propose a general comparison inorder to define which regime is desirable in relation to the VAT rate structure, the featuresof the buyers and sellers and the selling strategies. We propose some policies that make neutral the fiscal regime, enhancing investments and consumption. These results are developed by looking at the art market.




SICI: 1120-9496(2012)1<49:LSVARO>2.0.ZU;2-P
Testo completo: http://www.mulino.it/download/article/10.1429/38296
Testo completo alternativo: http://www.mulino.it/doi/10.1429/38296

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