This statistic shows the distribution of the VAT gap in Luxembourg in 2017, by category. The policy gap was approximately 40 percent, whereas the exemption gap was 27.35 percent in Luxembourg that year.
Distribution of the VAT gap in Luxembourg in 2017, by category
The source sates the following about the policy gap, rate gap and the exemption gap:
The policy gap is an indicator of the additional VAT revenue that a MS could theoretically (i.e. in the case of perfect tax compliance) generate if it applied a uniform VAT rate on all goods and services.
The rate gap is defined as the difference between the VTTL and what would be obtained in a counterfactual situation, in which the standard rate, instead of the reduced, parking, and zero rates, is applied to final consumption. Thus, the rate gap captures the loss in revenue that a particular country incurs by adopting multiple VAT rates instead of a single standard rate.
The exemption gap is defined as the difference between the VTTL and what would be obtained in a counterfactual situation, in which the standard rate is applied to exempt products and services, and no restriction of the right to deduct applies.
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Universidad de Barcelona, & CASE. (September 4, 2019). Distribution of the VAT gap in Luxembourg in 2017, by category [Graph]. In Statista. Retrieved October 03, 2024, from https://www.statista.com/statistics/1021121/vat-gap-distribution-in-luxembourg-by-category/
Universidad de Barcelona, und CASE. "Distribution of the VAT gap in Luxembourg in 2017, by category." Chart. September 4, 2019. Statista. Accessed October 03, 2024. https://www.statista.com/statistics/1021121/vat-gap-distribution-in-luxembourg-by-category/
Universidad de Barcelona, CASE. (2019). Distribution of the VAT gap in Luxembourg in 2017, by category. Statista. Statista Inc.. Accessed: October 03, 2024. https://www.statista.com/statistics/1021121/vat-gap-distribution-in-luxembourg-by-category/
Universidad de Barcelona, and CASE. "Distribution of The Vat Gap in Luxembourg in 2017, by Category." Statista, Statista Inc., 4 Sep 2019, https://www.statista.com/statistics/1021121/vat-gap-distribution-in-luxembourg-by-category/
Universidad de Barcelona & CASE, Distribution of the VAT gap in Luxembourg in 2017, by category Statista, https://www.statista.com/statistics/1021121/vat-gap-distribution-in-luxembourg-by-category/ (last visited October 03, 2024)
Distribution of the VAT gap in Luxembourg in 2017, by category [Graph], Universidad de Barcelona, & CASE, September 4, 2019. [Online]. Available: https://www.statista.com/statistics/1021121/vat-gap-distribution-in-luxembourg-by-category/