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  • Search: subject_exact:"Consumption tax"
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Year of publication
Subject
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Verbrauchsteuer 2,248 Excise tax 2,229 Theorie 1,154 Theory 1,150 Optimale Besteuerung 416 Optimal taxation 414 Income tax 372 Einkommensteuer 371 Umsatzsteuer 335 Sales tax 328 Steuerreform 302 Steuerwirkung 301 Tax effects 299 Tax reform 299 consumption tax 215 USA 183 United States 182 EU-Staaten 147 Steuerinzidenz 147 EU countries 146 Tax incidence 143 Steuertheorie 136 Theory of taxation 131 Steuerpolitik 125 Consumer behaviour 122 Konsumentenverhalten 122 Steuerwettbewerb 122 Tax competition 122 Welfare analysis 116 Wohlfahrtsanalyse 116 Tax policy 113 Steuerharmonisierung 111 Tax harmonization 110 Indirect taxation 106 Indirekte Besteuerung 102 Private consumption 99 Privater Konsum 98 Steuereinnahmen 98 Tax revenue 98 Deutschland 88
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Online availability
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Free 942 Undetermined 297 CC license 20
Type of publication
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Book / Working Paper 1,402 Article 1,033 Journal 9 Other 6
Type of publication (narrower categories)
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Article in journal 891 Aufsatz in Zeitschrift 891 Graue Literatur 607 Non-commercial literature 607 Working Paper 590 Arbeitspapier 563 Aufsatz im Buch 97 Book section 97 Amtsdruckschrift 45 Government document 45 Hochschulschrift 42 Thesis 36 Collection of articles of several authors 32 Sammelwerk 32 Konferenzschrift 23 Bibliografie enthalten 16 Bibliography included 16 Conference proceedings 12 Aufsatzsammlung 8 Collection of articles written by one author 8 Sammlung 8 Article 6 Conference paper 5 Konferenzbeitrag 5 Mehrbändiges Werk 5 Multi-volume publication 5 Advisory report 4 Gesetz 4 Gutachten 4 Law 4 Handbook 3 Handbuch 3 No longer published / No longer aquired 3 Reprint 3 Rezension 3 Bericht 2 Preprint 2 Statistik 2 Amtliche Publikation 1 Annual report 1
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Language
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English 2,093 German 155 Undetermined 119 Spanish 28 French 23 Swedish 8 Portuguese 6 Dutch 5 Polish 5 Italian 4 Croatian 3 Hungarian 3 Russian 3 Bulgarian 1 Czech 1 Danish 1 Serbian 1
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Author
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Haufler, Andreas 52 Creedy, John 32 Ray, Ranjan 28 Lockwood, Ben 23 Keen, Michael 22 Cremer, Helmuth 20 Rosendahl, Knut Einar 20 Böhringer, Christoph 19 Kaplow, Louis 19 Storrøsten, Halvor Briseid 19 Pirttilä, Jukka 18 Vasilev, Aleksandar 18 Zodrow, George R. 18 Bird, Richard M. 16 Delipalla, Sofia 16 Boadway, Robin W. 15 Hatzipanayotou, Panos 15 Pflüger, Michael 15 Gemmell, Norman 14 Michael, Michael S. 14 Schjelderup, Guttorm 14 Agrawal, David R. 13 Gadenne, Lucie 13 Gahvari, Firouz 13 Ganun, Yosef 13 Jensen, Anders 13 Metcalf, Gilbert E. 13 Bachas, Pierre 12 Ruffle, Bradley J. 12 Barbosa, Ana Luiza Neves de Holanda 11 Bastani, Spencer 11 Cnossen, Sijbren 11 Eckerstorfer, Paul 11 Raimondos-Møller, Pascalis 11 Rossi, Raffaele 11 Sjögren, Tomas 11 Freebairn, John William 10 Holmlund, Bertil 10 Kleven, Henrik Jacobsen 10 Kolm, Ann-Sofie 10
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Institution
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International Monetary Fund (IMF) 75 National Bureau of Economic Research 36 International Monetary Fund 30 American Enterprise Institute 6 Bundesstelle für Außenhandelsinformation <Köln> 6 Europäische Kommission 6 OECD 6 CESifo 4 Consumption Tax Conference <1992, Canberra> 4 Economics Department, Organisation de Coopération et de Développement Économiques (OCDE) 4 International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University 4 Economisti Associati 3 United States / Congress / House / Committee on Ways and Means 3 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 3 American Enterprise Institute for Public Policy Research 2 Annual Congress of American Industry <53., 1948, New York, NY> 2 C.E.P.R. Discussion Papers 2 Centre Interuniversitaire de Recherche en Analyse des Organisations (CIRANO) 2 Congress on Taxing Consumption <1989, Heidelberg> 2 Deutsche Steuerjuristische Gesellschaft 2 European Commission / Directorate General for Taxation and Customs Union 2 European Commission / Directorate-General for Taxation and Customs Union 2 Europäische Gemeinschaften / Rat 2 Europäische Kommission / Generaldirektion Steuern und Zollunion 2 Faculdade de Economia, Universidade Nova de Lisboa 2 Institute for the Study of Labor (IZA) 2 Internationale Vereinigung für Steuerrecht 2 Mitsubishi UFJ Risāchi & Konsarutingu 2 Panepistēmio Kypru / Department of Economics 2 Shakai-Keizai-Kenkyūsho <Osaka> 2 USA / Office of Statistical Standards 2 Ungarn / Pénzügyminisztérium 2 United States / Congress / Joint Committee on Taxation 2 United States / Congress / Senate / Committee on Finance 2 University of Exeter / Department of Economics 2 University of Warwick / Department of Economics 2 Agricultural and Applied Economics Association - AAEA 1 American Institute of Certified Public Accountants / Federal Taxation Division 1 Banque de France 1 Bastei Lübbe AG 1
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Published in...
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Journal of public economics 63 CESifo working papers 61 IMF Working Papers 44 International tax and public finance 40 NBER working paper series 35 NBER Working Paper 33 Working paper / National Bureau of Economic Research, Inc. 32 CESifo Working Paper Series 28 Economics letters 27 IMF Staff Country Reports 27 Journal of public economic theory 24 National tax journal 24 Public finance review : PFR 21 FinanzArchiv : European journal of public finance 20 Public finance 18 Journal of economics 17 Working paper 17 Discussion paper / Centre for Economic Policy Research 13 CESifo Working Paper 12 The American economic review 12 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 12 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 11 IMF working papers 11 Tax law review 11 Working paper series 11 Hacienda pública española : review of public economics 10 Kom / Kommission der Europäischen Gemeinschaften 10 The Canadian journal of economics 10 Discussion paper 9 IMF working paper 9 Discussion paper series / IZA 8 Discussion papers / Centre for Economic Policy Research, Australian National University 8 Discussion papers in economics 8 Proceedings of the International Congress on Taxing Consumption : held at Heidelberg, June 28 - 30, 1989 8 Public finance quarterly : PFQ 8 Research paper / University of Melbourne, Department of Economics 8 Canadian tax journal 7 International economic review 7 The B.E. journal of economic analysis & policy 7 The Japanese economic review : the journal of the Japanese Economic Association 7
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Source
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ECONIS (ZBW) 2,236 RePEc 160 EconStor 36 ArchiDok 10 BASE 6 Other ZBW resources 2
Showing 1 - 50 of 2,450
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The implications of UBI on the utility function and tax revenue : further calibrating of basic income effects
Neumärker, Bernhard; Weinel, Jette Leonie - 2024
Economic modeling of Universal Basic Income (UBI) often fails to consider how individuals' utility calculations shift with unconditional transfers. In this paper we further develop the model of our previous paper - The Implications of UBI on Utility Functions and Tax Revenue (Neumärker, B.,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014540610
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The implications of UBI on the utility function and tax revenue : further calibrating of basic income effects
Neumärker, Bernhard; Weinel, Jette Leonie - 2024
Economic modeling of Universal Basic Income (UBI) often fails to consider how individuals' utility calculations shift with unconditional transfers. In this paper we further develop the model of our previous paper - The Implications of UBI on Utility Functions and Tax Revenue (Neumärker, B.,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014541534
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Taxation and consumers' spending patterns in Nigeria : an autoregressive distributed lag and error correction model approach
James, David; Omodero, Cordelia Onyinyechi; Nwobodo, Helen - In: International journal of economics and financial issues … 14 (2024) 3, pp. 157-169
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014631794
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Progressive consumption tax reforms
Leung, David; Poschke, Markus - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014288268
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Optimal commodity taxation when households earn multiple incomes
Spiritus, Kevin - In: International tax and public finance 32 (2025) 1, pp. 98-119
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Tax avoidance and commodity tax differentiation
Casamatta, Georges; Cremer, Helmuth - 2025
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Income tax evasion and third-party reported consumption and wealth : implications for the optimal tax structure
Gerritsen, Aart - 2025
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Shifting sweetness : impacts of South Africa's Health Promotion Levy on sugar-sweetened beverages
Cejka, Tim; Piek, Marlies; Waseem, Mazhar - 2025
Sin taxes are increasingly being used to discourage the consumption of goods perceived to harm individuals and society. This paper examines the impact of South Africa's Health Promotion Levy (HPL)-the first sugar tax implemented in Africa-on the consumption of sugar-sweetened beverages (SSBs) in...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015374296
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Ethiopia's tax expenditure report on imported goods
Jenkins, Glenn P.; Miklyaev, Mikhail; Sokhanvar, Amin; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015404998
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The estimation of excise tax revenues and their incidence across the households in Ethiopia
Alshamleh, Osaid; Jenkins, Glenn P.; Miklyaev, Mikhail - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015405010
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Taxing the digital economy through consumption taxes (VAT) in African countries : possibilities, constraints and implications
Mpofu, Favourate Y. - In: International Journal of Financial Studies : open … 10 (2022) 3, pp. 1-21
Owing to the Fourth Industrial revolution and digital transformation, the digital economy has grown substantially globally and in Africa. Despite the positive outcomes such as advancements in technology, improvements in business models and expansion in digital financial inclusion, negative...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013368392
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The implications of UBI on the utility function and tax revenue: Further calibrating of basic income effects
Neumärker, Bernhard; Weinel, Jette Leonie - 2024
Economic modeling of Universal Basic Income (UBI) often fails to consider how individuals' utility calculations shift with unconditional transfers. In this paper we further develop the model of our previous paper - The Implications of UBI on Utility Functions and Tax Revenue (Neumärker, B.,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014547708
Saved in:
Cover Image
The implications of UBI on the utility function and tax revenue: Further calibrating of basic income effects
Neumärker, Bernhard; Weinel, Jette - 2024
Economic modeling of Universal Basic Income (UBI) often fails to consider how individuals' utility calculations shift with unconditional transfers. In this paper we further develop the model of our previous paper - The Implications of UBI on Utility Functions and Tax Revenue (Neumärker, B.,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014547740
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Cost asymmetry, commodity taxes and antidumping policies
Wang, Kuang-Cheng Andy; Chou, Ping-Yao; Liang, Wen-Jung - In: International review of economics & finance : IREF 96 (2024) 3, pp. 1-13
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015323332
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Studying a sin tax scheme with multiple reforms lessons for consumption taxation
Kosonen, Tuomas; Jysmä, Sami; Savolainen, Riikka - 2024
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Cross-border shopping for fuel at the France-Germany border
Adam, Marine; Bonnet, Odran; Fize, Etienne; Rault, Marion; … - 2024
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The effect of unconventional fiscal policy on consumption : new evidence based on transactional data
Koeniger, Winfried; Kress, Peter - 2024
We use novel transaction-level card expenditure data to estimate the effect of the temporary value-added tax (VAT) cut in Germany 2020. We find that the annualized growth rate of expenditures for durables increased by 6 percentage points (pp) during the tax cut, with a particularly strong...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015127049
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Cross-border shopping of alcohol : what is the effect on tax revenue and sales and which products are most affected?
Friberg, Richard; Steen, Frode; Ulsaker, Simen A. - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015078288
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Informality, consumption taxes, and redistribution
Bachas, Pierre; Gadenne, Lucie; Jensen, Anders - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015359330
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The effect of cross-border shopping on commodity tax revenue : results from Norway's COVID-19 border closings
Friberg, Richard; Halseth, Emil M. Strøm; Steen, Frode; … - 2024
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Measures against carbon leakage : combining output-based allocation with consumption taxes
Böhringer, Christoph; Rosendahl, Knut Einar; … - 2024
Countries with ambitious climate targets are concerned about carbon leakage to countries with more lenient or no carbon pricing. A common policy measure against leakage is output-based allocation of emissions allowances, whose effectiveness could be further enhanced by consumption taxes levied...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014528226
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Salience and taxation with imperfect competition
Kroft, Kory; Laliberté, Jean-William; Leal-Vizcaíno, René - In: The review of economic studies : RES 91 (2024) 1, pp. 403-437
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Latent heterogeneity in the marginal propensity to consume
Lewis, Daniel J.; Melcangi, Davide; Pilossoph, Laura - 2024
We estimate the unconditional distribution of the marginal propensity to consume (MPC) using clustering regression applied to the 2008 economic stimulus payments. By deviating from the standard approach of estimating MPC heterogeneity using interactions with observables, we can recover the full...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014536216
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Measures against carbon leakage : combining output-based allocation with consumption taxes
Böhringer, Christoph; Rosendahl, Knut Einar; … - 2024
Countries with ambitious climate targets are concerned about carbon leakage to countries with more lenient or no carbon pricing. A common policy measure against leakage is output-based allocation of emissions allowances, whose effectiveness could be further enhanced by consumption taxes levied...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014555714
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Can tax reforms shape food consumption? an investigation of the impact of the Brazilian VAT
Pereda, Paula Carvalho; Portela, Tainá; Ravaioli, Patrícia - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014557654
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Pareto improving taxes with externalities
Nguyen, Van-Quy; Bonnisseau, Jean-Marc; Del Mercato, … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014559137
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The effect of unconventional fiscal policy on consumption : new evidence based on transactional data
Koeniger, Winfried; Kress, Peter - 2024
We use novel transaction-level card expenditure data to estimate the effect of the temporary value-added tax (VAT) cut in Germany 2020. We find that the annualized growth rate of expenditures for durables increased by 6 percentage points (pp) during the tax cut, with a particularly strong...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015084082
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The effect of unconventional fiscal policy on consumption : new evidence based on transactional data
Koeniger, Winfried; Kress, Peter - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015084280
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Analysis of the fiscal and health impact of increasing tobacco excise taxes in Ukraine
Jovanovikj, Biljana; Kungl, Nora; Fidanovski, Kristijan; … - 2024
This policy note presents simulation estimates for the fiscal and health impact of raising tobacco taxes in Ukraine through the Tobacco Excise Tax Simulation Model (TETSiM). It outlines two scenarios for tax reform, which differ in terms of the scale and type of the tax increases, as well as of...
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Soda taxes, consumption, and health outcomes for high school students
Flynn, James - In: Economics letters 234 (2024), pp. 1-5
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The legal incidence of ad valorem taxes matters
Pauwels, Wilfried; Schroyen, Fred - In: Journal of economics 142 (2024) 2, pp. 199-211
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The effect of unconventional fiscal policy on consumption : new evidence based on transactional data
Koeniger, Winfried; Kress, Peter - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015117931
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Taxing cross-border online sales for Pareto improvement in tax revenue
Ogawa, Hikaru; Tsuchiya, Ryota - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015064407
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The effect of unconventional fiscal policy on consumption : new evidence based on transactional data
Koeniger, Winfried; Kress, Peter - 2024
We use novel transaction-level card expenditure data to estimate the effect of the temporary value-added tax (VAT) cut in Germany 2020. We find that the annualized growth rate of expenditures for durables increased by 6 percentage points (pp) during the tax cut, with a particularly strong...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015098597
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Compensation against fuel inflation : temporary tax rebates or transfers?
Bonnet, Odran; Fize, Etienne; Loisel, Tristan; Wilner, … - 2024
This article exploits both the crude oil price surge consecutive to the invasion of Ukraine and 2022 fuel excise tax rebates in France as quasi-natural experiments to infer the price sensitivity of fuel demand. Based on granular individual bank account data at the transaction level, we properly...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014467335
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Is carbon tax truly more salient? : evidence from fuel tourism at the France-Germany border
Bonnet, Odran; Fize, Etienne; Loisel, Tristan; Wilner, … - 2024
This paper exploits the introduction of the German carbon tax in 2021 as well as excise tax rebates on fuel in both France and Germany, consecutive to the 2022 oil crisis, to infer how fuel tourism responds to changes in relative prices. Based on French high-frequency transaction-level data...
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Compensation against fuel inflation: temporary tax rebates or transfers?
Bonnet, Odran; Fize, Etienne; Loisel, Tristan; Wilner, … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014486419
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Is carbon tax truly more salient? : evidence from fuel tourism at the France-Germany border
Bonnet, Odran; Fize, Etienne; Loisel, Tristan; Wilner, … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014486436
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Customs taxation in Ukraine : efficiency of administration and directions for improvement
Shtuler, Iryna; Ierokhin, Sergii; Braslavets, Oleksii; … - 2024
Ukraine's current state of customs payments administration is undergoing transformations influenced by internal and external factors. However, customs taxation remains a significant fiscal tool that contributes to the accumulation of funds in national and local budgets. This study aimed to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015402787
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To what extent do excise taxes affect Malawi's cigarette trade gap with Kenya and South Africa?
Masiya, Michael; Robinson, Zurika - In: South African journal of economic and management sciences 26 (2023) 1, pp. 1-10
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Excise Taxation to Preserve Health and to Protect the Environment : A Review
Cnossen, Sijbren - 2023
Excise duties continue to be coveted sources of revenue, particularly in developing countries, because they are easy to collect and cause few economic distortions. In developed economies, on the other hand, excise duties are increasingly considered useful instruments for enhancing social and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014358957
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The LOTTE system of tax microsimulation models
Jia, Zhiyang; Larsen, Bodil M.; Lian, Bård; Nesbakken, Runa - 2023
Microsimulation models of the LOTTE system are key tools for tax policy-making in Norway and are extensively used in the budget process. The aim of this paper is to give an overview of the different modules in the LOTTE family - a non-behavioral tax-benefit model for personal income tax...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014432182
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Excise tax incidence : the inequity of taxing obesity and beauty
Alshamleh, Osaid; Jenkins, Glenn P.; Ekici, Tufan - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014433252
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Tobacco Excise Taxes and Tobacco Leaf Farming- Key Considerations
World Bank - 2023
The Global Tax Program Health Taxes Knowledge Note Series focuses on topics linked to implementation of health taxes, or excise taxes on tobacco, alcoholic drinks and sugar-sweetened beverages. The purpose of this series is to provide policy makers with an overview of relevant issues and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014579489
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Can small economies act strategically? : the case of consumption pollution and non-tradable goods
Michael, Michael S.; Hatzipanayotou, Panos; Tsakiris, Nikos - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014336667
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The digital era of taxation : analysing the effectiveness of digital tax adoption on petroleum excise duty revenue
Opiso, Julius; Nkundabanyanga, Stephen Korutaro; … - In: Cogent business & management 10 (2023) 3, pp. 1-23
This paper investigates the relationship between digital tax adoption and the performance of petroleum excise duty using a sample of 52 petroleum importing companies in Uganda for the period 2022. Ordered probit regressions were used in the analysis to achieve the study's objectives. Consistent...
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Refund of consumption tax to low-income people : impact assessment using difference-in-differences
Tonetto, Jorge Luis; Fochezatto, Adelar; Silva, … - In: Economies : open access journal 11 (2023) 6, pp. 1-13
One way to reduce inequality and poverty is to promote tax justice. In 2021, the government of the state of Rio Grande do Sul, Brazil, implemented a program (the Devolve-ICMS Program) that refunds consumption tax to low-income citizens (cashback). This study aims to evaluate the impacts of this...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014320907
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Reforming energy excise duties : a possible balance between environmental and redistributive objectives
Lanterna, Federica - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014320918
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How does fuel demand respond to price changes? : quasi-experimental evidence based on high-frequency data
Adam, Marine; Bonnet, Odran; Fize, Etienne; Loisel, Tristan - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014326820
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Excise tax incidence : the inequity of taxing obesity and beauty
Alshamleh, Osaid; Jenkins, Glenn P.; Ekici, Tufan - 2023
The estimation and analysis of the distribution of the negative health impacts of certain commodities subject to excise taxes in Belize and the distribution of the burdens of the excise taxes across households of different income levels are the focus of this article. Particular attention is...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014252333
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