Search Results - subject:"Steuerreform"

Paraguay : the path toward the consolidation of investment grade and institutional credibility

2026

Persistent link: https://www.econbiz.de/10015655197

Republic of Yemen : Customs Reform and Emergency Revenue Mobilization

Matsudaira, Tadatsugu - 2026

This technical assistance report presents a comprehensive assessment of the Yemen Customs Authority’s (YCA) operational challenges and reform opportunities amidst an ongoing conflict and economic crisis. Customs revenue, a critical fiscal source for Yemen, has suffered significant decline due...

Persistent link: https://www.econbiz.de/10015612719

Sustainable taxes : a tool for economic justice and sustainable development

Al Rubaye, Ammar Razzaq Neamah; Helio, Mustafa Mohammed; … - 2026

Persistent link: https://www.econbiz.de/10015614137

From digital tax symbolism to meaningful reform : Europe's substantial VAT gap as a source of untapped fiscal capacity

Bauer, Matthias; Pandya, Dyuti - 2026

Europe does not suffer from a lack of tax instruments - it suffers from too many. Over the past decade, new layers of corporate, digital, and global tax rules have been added to an already complex system, often delivering limited revenues while increasing legal uncertainty, compliance costs, and...

Persistent link: https://www.econbiz.de/10015614852

A taxing inheritance : the state of Britain's inheritance tax system - is reform enough?

Meakin, Rory - 2026

Inheritance tax is levied on the estates of the deceased, including on lifetime gifts made up to seven years prior to death. Roman emperors levied taxes on inheritances, and the British history goes back to the Stamp Act 1694, later modernised by the Finance Act 1894 with the introduction of the...

Persistent link: https://www.econbiz.de/10015614881

GST 2.0 : do lower tax rates translate into lower consumer prices?

Mukherjee, Sacchidananda; Badola, Shivani - 2026

Persistent link: https://www.econbiz.de/10015615807

How much does responsibility matter in fairness measurement?

Jacquet, Laurence; Jia, Zhiyang; Thoresen, Thor Olav - 2026

Empirical evidence suggests that social acceptance of redistribution depends on whether income differences result from preferences (of which individuals are responsible) or from circumstances. We propose a new empirical method that measures the importance of preferences in the distribution of...

Persistent link: https://www.econbiz.de/10015592051

The potential and utility of land value taxation : a theoretical framework and simulation for China

Hou, Yilin; Kumhof, Michael; Shao, Lei - 2026

This paper develops an analytical framework for examining land taxation in the context of contemporary urban economies. We dissect the China case for simulation, comparing two model-based scenarios where revenue losses from consumption taxes are replaced by higher income taxes and land taxes. We...

Persistent link: https://www.econbiz.de/10015596752

Linear commodity tax reform and optimal commodity taxes under partial separability

Nishimura, Yukihiro - 2026

Persistent link: https://www.econbiz.de/10015589408

Reforming global tax governance : OECD and UN paths to effective and participatory tax reform

Boukal, Tomáš; Janský, Petr; Palanský, Miroslav; … - 2026

Global tax governance has long struggled with ineffectiveness, as reflected in rising corporate tax avoidance that costs governments hundreds of billions of dollars annually. In response, the Organisation for Economic Cooperation and Development (OECD)/G20 advanced the most ambitious initiative...

Persistent link: https://www.econbiz.de/10015583701