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Year of publication
Subject
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Indirect taxation 1,010 Indirekte Besteuerung 973 Theorie 331 Theory 328 Steuerreform 217 Tax reform 213 Direct taxation 164 Direkte Besteuerung 162 Umsatzsteuer 143 Sales tax 137 Verbrauchsteuer 126 Indirekte Steuer 110 Excise tax 105 EU countries 97 EU-Staaten 97 Optimale Besteuerung 90 Steuerwirkung 90 Optimal taxation 87 Tax effects 86 Steuerpolitik 84 indirect taxation 83 Tax policy 77 Steuerharmonisierung 75 India 74 Indien 74 Steuerrecht 73 Tax harmonization 69 Umverteilung 67 Redistribution 66 Steuerinzidenz 60 Tax incidence 56 Staatsrecht 54 Preußen 53 Recht 53 Verwaltungsrecht 53 Welfare analysis 52 Wohlfahrtsanalyse 52 Developing countries 46 Steuereinnahmen 46 Tax revenue 46
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Online availability
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Free 381 Undetermined 102 CC license 13
Type of publication
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Book / Working Paper 678 Article 485 Journal 8
Type of publication (narrower categories)
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Article in journal 391 Aufsatz in Zeitschrift 391 Graue Literatur 260 Non-commercial literature 260 Working Paper 214 Arbeitspapier 202 Aufsatz im Buch 50 Book section 50 Amtsdruckschrift 29 Government document 29 Hochschulschrift 20 Thesis 14 Collection of articles of several authors 11 Sammelwerk 11 Bibliografie enthalten 8 Bibliography included 8 Konferenzschrift 7 Statistics 7 Statistik 7 Conference proceedings 6 Aufsatzsammlung 4 Conference paper 4 Dissertation u.a. Prüfungsschriften 4 Gesetz 4 Konferenzbeitrag 4 Law 4 Article 3 Advisory report 2 Bibliografie 2 Festschrift 2 Gutachten 2 research-article 2 Accompanied by computer file 1 Collection of articles written by one author 1 Elektronischer Datenträger als Beilage 1 Forschungsbericht 1 No longer published / No longer aquired 1 Sammlung 1 Systematic review 1 Übersichtsarbeit 1
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Language
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English 855 German 137 Undetermined 81 French 26 Spanish 26 Italian 15 Russian 8 Dutch 7 Polish 6 Portuguese 5 Czech 3 Danish 3 Afrikaans 1 Arabic 1 Finnish 1 Hungarian 1 Ukrainian 1
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Author
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Creedy, John 32 Decoster, André 31 Keen, Michael 29 Gauthier, Stéphane 16 Lahiri, Sajal 15 Pestieau, Pierre 14 Kaplanoglou, Georgia 13 Boadway, Robin W. 12 Capéau, Bart 12 Newbery, David M. G. 12 Balestrino, Alessandro 11 Hatzipanayotou, Panos 11 López-García, Miguel-Ángel 11 Michael, Michael S. 11 Schokkaert, Erik 10 Ahmad, Ehtisham 9 Bhargava, Alok 8 Raimondos-Møller, Pascalis 8 Aizenman, Joshua 7 Casajus, André 7 Cremer, Helmuth 7 Labeaga, José M. 7 Laroque, Guy 7 Valentini, Edilio 7 Van Camp, Guy 7 Whalley, John 7 Aasness, Jørgen 6 Bach, Stefan 6 Belan, Pascal 6 Dietl, Helmut 6 Duclos, Jean-Yves 6 Hines, James R. 6 Jaag, Christian 6 Jinjarak, Yothin 6 Kotsogiannēs, Chrēstos 6 Kraeusel, Jörg 6 Lang, Markus 6 Madden, David 6 Mervart, Josef 6 Peitz, Martin 6
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Institution
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International Monetary Fund (IMF) 34 National Bureau of Economic Research 11 International Monetary Fund 8 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 7 HAL 5 Statistisk Sentralbyrå, Government of Norway 4 Europäische Kommission 3 Italien / Agenzia delle dogane e dei monopoli 3 Center for Operations Research and Econometrics (CORE), École des Sciences Économiques de Louvain 2 Centre de Recherche et d'Information des Organisations de Consommateurs <Brüssel> 2 Centrum voor Economische Studien 2 Edward Elgar Publishing 2 Faculteit der Economische en der Toegepaste Economische Wetenschappen, Department Economie 2 Institut für Strategie und Unternehmensökonomik (ISU), Wirtschaftswissenschaftliche Fakutät 2 Instituto Valenciano de Investigaciones Económicas (IVIE) 2 International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University 2 Italien / Agenzia delle Dogane 2 Katholieke Universiteit te 2 Københavns Universitet / Økonomisk Institut 2 OECD / Directorate for Education, Employment, Labour and Social Affairs / Employment, Labour and Social Affairs Committee 2 Algerien / Wizārat al-Mālīya 1 Association Luxembourgeoise d'etudes fiscales 1 Association of Indian Automobile Manufacturers 1 Australien / Auditor General 1 Australien / Industry Commission 1 Belgien / Groupe de Travail Réforme de la Fiscalité et de la Parafiscalité 1 Brookings Institution 1 CESifo 1 Centre Interuniversitaire sur le Risque, les Politiques Économiques et l'Emploi (CIRPÉE) 1 Centre d'Économie de la Sorbonne, Université Paris 1 (Panthéon-Sorbonne) 1 Centre for Economic Development and Administration, Tribhuvan University 1 Centrum voor Economische Studiën, Faculteit Economie en Bedrijfswetenschappen 1 Christel DeHaan Tourism and Travel Research Institute <Nottingham> 1 Colloque la Fiscalité Européenne <1989, Brüssel> 1 Colloque sur la Fiscalité Indirecte <1985, Brüssel> 1 Combat Poverty Agency <Dublin> 1 Commission on Taxation 1 Cornell University / Cornell Food and Nutrition Policy Program 1 Department of Economics, Faculty of Business and Economics 1 Deutsches Institut für Wirtschaftsforschung 1
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Published in...
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IMF Working Papers 27 Journal of public economics 19 International tax and public finance 18 CESifo working papers 12 Fiscal studies : the journal of the Institute for Fiscal Studies 10 NBER working paper series 10 Research paper / University of Melbourne, Department of Economics 10 Vision : journal of Indian taxation 10 Economics letters 9 NBER Working Paper 9 Working paper / National Bureau of Economic Research, Inc. 9 IMF Staff Country Reports 8 Melbourne Institute working paper series 8 Hacienda pública española : review of public economics 7 International Tax and Public Finance 7 CESifo Working Paper 6 CESifo Working Paper Series 6 Discussion paper series 6 Documento de trabajo 6 Journal of policy modeling : JPMOD ; a social science forum of world issues 6 MPRA Paper 6 Public economics research paper 6 Public finance 6 Public finance review : PFR 6 Umsatzsteuer- und Verkehrsteuer-Recht : UVR 6 Working paper 6 Bulletin de documentation / Service Public Fédéral Finances, Service d'Etudes et de Documentation 5 Discussion Papers 5 Discussion paper / University of British Columbia, Department of Economics 5 FinanzArchiv : European journal of public finance 5 IMF working papers 5 International VAT monitor : a global guide to sales taxation 5 Investigaciones económicas 5 Journal of public economic theory 5 Kom / Kommission der Europäischen Gemeinschaften 5 Politica economica : rivista di studi e ricerche per la politica economica 5 Série des documents de travail / Centre de Recherche en Économie et Statistique 5 Discussion Papers / Statistisk Sentralbyrå, Government of Norway 4 Discussion paper 4 EUROMOD working paper series 4
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Source
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ECONIS (ZBW) 1,039 RePEc 101 EconStor 15 USB Cologne (EcoSocSci) 11 BASE 3 Other ZBW resources 2
Showing 1 - 50 of 1,171
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Cryptocurrency taxation : a bibliometric analysis and emerging trends
Lazea, Georgiana-Iulia; Balea-Stanciu, Maria-Roxana; … - 2025
This article conducts a comprehensive bibliometric analysis of 182 papers to trace the progression of research on cryptocurrency taxation. The study highlights prevailing patterns, influential contributors, and collaborative networks by utilising data from Scopus and the Web of Science Core...
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Harmonizing fiscal policy : indirect taxes and global public goods
López-García, Miguel-Ángel - In: Review of international economics 32 (2024) 5, pp. 2095-2104
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Pricing energy consumption and residential energy-efficiency investment : an optimal tax approach
Crampes, Claude; Ladoux, Norbert; Lozachmeur, Jean-Marie - 2023
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Tax avoidance and commodity tax differentiation
Casamatta, Georges; Cremer, Helmuth - 2025
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Abgabenleistung nach Einkommensarten
Fink, Marian; Rocha-Akis, Silvia - Österreichisches Institut für Wirtschaftsforschung - 2025
Die Studie untersucht den Beitrag der unterschiedlichen Einkommensarten, insbesondere der Einkommen aus unselbständiger Beschäftigung zur Finanzierung der öffentlichen Haushalte im Jahr 2019. Neben dem typischerweise dargestellten Aufkommen aus direkten Abgaben (Sozialbeiträge und...
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THRESHOLD EFFECTS OF VALUE-ADDED TAX ON THE ECONOMIC GROWTH IN THE REPUBLIC OF KOSOVO
Krasniqi Markaj, Arta; Fetai, Besnik - 2024
The paper examined the relationship between VAT and economic growth in the Republic of Kosovo between 2000 and 2022. A technique of threshold Vector Autoregressive (TVAR) was employed, the findings of the study using TVAR analysis unveiled a statistically significant positive relationship...
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An extended view on inequality and redistribution in the European Union : the role of indirect taxation and in-kind benefits
Christl, Michael; De Poli, Silvia; Köppl-Turyna, Monika - 2024
This paper refines the concept of disposable income by incorporating governmentprovided in-kind benefits for education and health services, as well as imputed VAT payments, following Figari and Paulus (2015). Our analysis reveals that including these elements significantly reduces income...
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Assessing the impact of indirect taxation on poverty and inequality : a pseudo- panel and cross-country analysis
Razzaque, Mohammad A.; Islam, Deen; Rahman, Jillur; … - 2024
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Indirect taxation of e-commerce and digital trade : implications for developing countries : policy review
UNCTAD - 2024
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Bosnia And Herzegovina: Indirect Taxation Authority - Diagnostic Review Of Progress Of Reforms
International Monetary Fund / Fiscal Affairs Dept - 2024
The implementation of capacity development (CD) advice and reforms since a 2018 TADAT assessment shows slower progress than expected. Renewed recommendations suggest initiating a transformation program for integrated reform
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Direct and indirect taxes in pollution dynamics
Smirnyagin, Vladimir; Tsyvinski, Aleh; Wu, Xi - 2024
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The effect of direct and indirect taxes on economic growth in developed countries
Shaqiri, Valentina; Elshani, Alban; Ahmeti, Skender - In: Mokslo darbai / Vilniaus Universitetas 103 (2024) 2, pp. 123-139
This paper examines how the economic growth in advanced countries is affected by various types of tax revenue. Ten developed countries were chosen based on the Human Development Index, and data from 1995 to 2020 were examined using the feasible generalized least squares method. A total of 260...
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THRESHOLD EFFECTS OF VALUE-ADDED TAX ON THE ECONOMIC GROWTH IN THE REPUBLIC OF KOSOVO
Krasniqi Markaj, Arta; Fetai, Besnik - 2024
The paper examined the relationship between VAT and economic growth in the Republic of Kosovo between 2000 and 2022. A technique of threshold Vector Autoregressive (TVAR) was employed, the findings of the study using TVAR analysis unveiled a statistically significant positive relationship...
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Comparing ad valorem and specific taxes with corporate social responsibility
Hsiao, Po-Yuan; Ueng, K. L. Glen; Peng, Cheng-Hau; Kuo, … - In: Journal of public economic theory 26 (2024) 3, pp. 1-16
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Pricing energy consumption and residential energy-efficiency investment : an optimal tax approach
Crampes, Claude; Ladoux, Norbert; Lozachmeur, Jean-Marie - In: Journal of public economic theory 26 (2024) 1, pp. 1-18
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The merit of misfortune : Taiping Rebellion and the rise of indirect taxation in modern China, 1850s-1900s
Deng, Hanzhi - 2021
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Welfare Effects of Indirect Tax Policies in West Africa
Babatoundé, Alain; Capéau, Bart; Houssa, Romain - 2023
In West Africa, the Value Added Tax (VAT) policy consists of a uniform tax rate, but several items consumed by rich and poor households, are exempted. We provide an optimal tax framework to reflect on the welfare effects of such a tariff structure, in the context of current debates on domestic...
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An evaluation of different tax reform proposals in Pakistan using CGE model
Sarwar, Muhammad Nadeem - In: The Pakistan development review : PDR 62 (2023) 3, pp. 309-330
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Crisis averted : navigating fiscal policy instruments in member states on the example of the Covid-19 pandemic
Szymanski, Waldemar; Szczerbak, Monika; Oziębło, … - In: European research studies 26 (2023) 3, pp. 556-569
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Besteuerung von künstlicher Intelligenz und deren Implikationen auf die Besteuerung der Digitalwirtschaft : die umsatzsteuerrechtliche Beurteilung der Leistungserbringung gegen das Recht zur Nutzung von Nutzerdaten
Lemm, Timo - 2023 - 1. Auflage
Das Werk behandelt das „Bezahlen mit Daten“ aus umsatzsteuerrechtlicher Sicht. Ausgehend von der (steuer)rechtlichen Einordnung künstlicher Intelligenz werden die Auswirkungen des Einsatzes künstlicher Intelligenz in Geschäftsmodellen auf das bestehende Besteuerungssystem dargestellt und...
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Reforming energy excise duties : a possible balance between environmental and redistributive objectives
Lanterna, Federica - 2023
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Welfare effects of indirect tax policies in West Africa
Babatoundé, Alain; Capéau, Bart; Houssa, Romain - 2023
In West Africa, the Value Added Tax (VAT) policy consists of a uniform tax rate, but several items consumed by rich and poor households, are exempted. We provide an optimal tax framework to reflect on the welfare effects of such a tariff structure, in the context of current debates on domestic...
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Welfare effects of indirect tax policies in West Africa
Babatounde, Alain; Capéau, Bart; Houssa, Romain - 2023
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Welfare effects of indirect tax policies in West Africa
Babatounde, Alain; Capéau, Bart; Houssa, Romain - 2023
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Welfare Effects of Indirect Tax Policies in West Africa
Houssa, Romain - 2023
In West Africa, the Value Added Tax (VAT) policy consists of a uniform tax rate, but several items consumed by rich and poor households, are exempted. We provide an optimal tax framework to reflect on the welfare effects of such a tariff structure, in the context of current debates on domestic...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014348543
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Impact of excise tax on consumption, brand loyalty and health awareness : evidence from the United Arab Emirates
Hussain, Atia; ElKelish, Walaa Wahid; Al Mahameed, Muhammad - In: Cogent business & management 10 (2023) 1, pp. 1-21
The main purpose of this paper is to empirically analyze the impact of excise tax on excisable goods consumption, brand loyalty and health awareness in the United Arab Emirates (UAE) market. The research is conducted based on the self-administered questionnaire collected from the residents of...
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A BIBLIOMETRIC ANALYSIS OF RESEARCH ON TOURISM TAXATION
TEIUSAN, SORIN CIPRIAN - 2023
Tourism is one of the most flourishing sectors in the world. Tourism related activities are affected by taxes and tributes. The importance of tourism taxation is well recognized. Tourism taxation is a tool that allows obtaining resources to finance the costs derived from tourism activity. In the...
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Tributação indireta: Alíquotas efetivas e incidência sobre as famílias
Silveira, Fernando Gaiger; Palomo, Theo Ribas; … - 2022
The text presents estimate of the tax incidence, especially the indirect one, on the income of families according to data from the last Consumer Expenditure Survey (POF) of 2017-2018. For this purpose, the values of the taxes on income and equity calculated in the survey are used, as well as...
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Foreign Direct Investment in a World of Multiple Taxes
Desai, Mihir A.; Hines, James R. - 2022
While governments have multiple tax instruments available to them, studies of the effect of tax policy on the locational decisions of multinationals typically focus exclusively on host country corporate income tax rates and their interaction with home country tax rules. This paper examines the...
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Assessing the Variability of Indirect Tax Elasticity in Greece
Tagkalakis, Athanasios - 2022
This paper shows that the variability of indirect tax elasticity relative to GDP has increased significantly in recent years in Greece. Based on this finding we show that the budgetary sensitivity of indirect taxes following a 1% change in real GDP has increased dramatically since 2010. This...
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Public-Private Pollution Abatement : A Re-Examination Based on Indirect Tax Reforms
Haibara, Takumi - 2022
The present paper focuses on earmarking of taxation to pay for public pollution abatement within the context of trade and domestic tax reforms. We identify situations in which an increase in public abatement only increases welfare by more than that in private abatement only. We also show that...
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Indirect Tax Increases and Their Impact on Inflation Over 2010 – 2012
Kondelis, E.; Karabalis, Nikos - 2022
This article deals with the indirect taxation increases (Value Added Taxes and Special Consumption Taxes) we experienced during the period 2010-2012 in the context of the fiscal consolidation program. In addition it addresses the methodology of the immediate and full pass through of indirect...
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Tributação indireta : alíquotas efetivas e incidência sobre as famílias
Silveira, Fernando Gaiger; Palomo, Theo Ribas; … - 2022
The text presents estimate of the tax incidence, especially the indirect one, on the income of families according to data from the last Consumer Expenditure Survey (POF) of 2017-2018. For this purpose, the values of the taxes on income and equity calculated in the survey are used, as well as...
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Differential impact of taxation on food items
Ara, Iffat; Masood Ahmed, Qazi - In: The Lahore journal of economics 27 (2022) 1, pp. 1-19
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Effect of Indirect Taxation on Economic Development of Nigeria
Ezu, Gideon; Jeff-Anyeneh, Sarah Elechi - 2022
This study examined the effect of indirect taxation on economic development of Nigeria. The specific objectives were to; evaluate the effect of petroleum profit tax on the real gross domestic product of Nigeria, examine the impact of company income tax on the gross domestic product of Nigeria...
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Rents, Regulation, and Indirect Tax Design
Perroni, Carlo; Whalley, John - 2022
This paper discusses the implications of rents and regulations which support them for the design of indirect taxes such as VATS. Intuition suggests high tax rates on industries or products with rents; but we argue that whether rents are natural (due to fixed factors) or market structure related...
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Impact of direct and indirect taxes on economic development : a comparison between developed and developing countries
Taufik Abd Hakim; Abdul Aziz Karia; David, Jasmine; … - In: Cogent economics & finance 10 (2022) 1, pp. 1-30
Taxes have extraordinary roles in any country's economic development and policymaking. This study extends prior studies by investigating the impact of direct and indirect taxes on the economic development of 47 developed and 90 developing countries. All data about the variables involved in the...
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Indirect taxation, tax evasion and profts
Fanti, Luciano; Buccella, Domenico - In: Hacienda pública española : review of public economics 242 (2022) 3, pp. 91-110
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Tax salience and cyclical asymmetry in tax rate adjustments : testing the indirect tax hypothesis
Kwak, Sunjoo; Shon, Jongmin - In: Hacienda pública española : review of public economics 240 (2022) 1, pp. 3-29
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The distributive impact of the Luxembourg tax-benefit system : a more comprehensive measurement
Vergnat, Vincent; D'Ambrosio, Conchita; Liégeois, Philippe - In: Public finance review : PFR 50 (2022) 4, pp. 436-483
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Piecemeal modeling of the effects of joint direct and indirect tax reforms
Capéau, Bart; Decoster, André; Van Houtven, Stijn - In: Public finance review : PFR 52 (2024) 1, pp. 111-149
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Powers to summon under Section 70 of Central Goods and Services Tax Act, 2017 : whether they are synonymous with powers in other indirect tax statutes$dan analysis
A. K., Antony - In: Vision : journal of Indian taxation 11 (2024) 2, pp. 56-70
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Indirect taxation in consumer search markets : the case of retail fuel
Fischer, Kai; Martin, Simon; Schmidt-Dengler, Philipp - 2024
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The impact of the shadow economy on the direct-indirect tax mix : can central banks’ independence mitigate the effect?
Dokas, Ioannis; Panagiotidis, Minas; Papadamou, Stephanos; … - In: Journal of policy modeling : JPMOD ; a social science … 46 (2024) 3, pp. 475-493
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Direct and Indirect Taxes in Pollution Dynamics
Smirnyagin, Vladimir; Tsyvinski, Aleh; Wu, Xi - National Bureau of Economic Research - 2024
Analyzing the universe of federal environmental regulations in the U.S., we construct a measure of regulations--direct taxes on pollution. Analyzing the universe of firms' investor disclosures, we construct a measure of material environmental concerns--indirect taxes on pollution. These two...
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Role of ICT, governance quality in indirect tax revenue productivity : a comparative analysis of two recent indirect tax regimes in Indian states
Mallick, Hrushikesh - In: South Asian journal of macroeconomics and public finance 13 (2024) 1, pp. 7-38
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Financial articulacy accelerates economic growth related to GST transition
Shenbagavalli, T.; Piradeep, S.; Priyadharshini, B.; … - In: International journal of electronic finance : IJEF 13 (2024) 2, pp. 196-215
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Relative contributions of indirect taxes and inflation on inequality : what does the Turkish data reveal?
Gemicioğlu, Selçuk; Kızılırmak, Burça; Akkoç, Uğur - In: Review of development economics : an essential resource … 28 (2024) 1, pp. 286-309
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Can Direct and Indirect Taxes Be Added for International Comparisons of Competitiveness?
Sinn, Hans-Werner - 2021
While it is usually argued that direct and indirect taxes should be added for meaningful international comparisons of country competitiveness, this paper argues that the opposite may be true. It is possible that a country with a high value-added tax needs a high capital income tax to maintain...
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Impact of Direct and Indirect Tax Revenue on Economic Growth of Puducherry
Palaniappan Shanmugam, Velmurugan; P, Arunima - 2021
Taxes are the primary sources of income to the government for running the government machinery and financing various projects and are vital for economic growth and development of a country. Puducherry being a small union territory, the revenue generated is too small that limits the development...
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