Search Results - subject:"Value-Added" - EconBiz

Tax incentives and export diversification : evidence from China's replacing business tax with value-added tax reform

Fu, Qiuyao; Zhang, Donghao - In: Economies : open access journal 14 (2026) 2, pp. 1-24

tax to a value-added tax (RBTVAT) on the export diversification of manufacturing firms. The findings indicate that the tax …

Persistent link: https://www.econbiz.de/10015626036

Exploring the impact of oil price changes on corporate cash holdings during VAT era in UAE

Almaazmi, Ghada; Al-Shboul, Mohammad - In: International Journal of Energy Economics and Policy : IJEEP 16 (2026) 1, pp. 938-953

Persistent link: https://www.econbiz.de/10015617366

Effects of withholding value-added tax in Uganda

Vuoristo, Karri - 2025

The paper examines the effects of a value-added tax (VAT) withholding regime implemented in Uganda using administrative … effects and finds that firms increase their reported outputs by approximately 17.8 per cent and that the estimated value added … effect found in outputs and value added might not be persistent across time. The implementation of VAT withholding shifts the …

Persistent link: https://www.econbiz.de/10015460389

Determinants of value-added tax revenue transfers in municipalities of emerging economies

Abidar, Brahim; Ed-Dafali, Slimane; Kobiyh, Miloudi - In: Economies : open access journal 13 (2025) 5, pp. 1-27

concerns the share of value-added tax (VAT) proceeds, by exploring the system for allocating intergovernmental transfers in …

Persistent link: https://www.econbiz.de/10015410936

How does inflow areas' fiscal pressure affect the employment of migrant labor in China?

Liu, Di; Zhang, Shengxin; Feng, Yanchao; Zhang, Xiangchen; … - In: International review of financial analysis 108 (2025) 2, pp. 1-11

Persistent link: https://www.econbiz.de/10015639645

Guidelines for the appraisal of tax incentives in Madagascar

Jenkins, Glenn P.; Miklyaev, Mikhail; Sokhanvar, Amin - 2025

Persistent link: https://www.econbiz.de/10015404967

Ethiopia's tax expenditure report on imported goods

Jenkins, Glenn P.; Miklyaev, Mikhail; Sokhanvar, Amin; … - 2025

Persistent link: https://www.econbiz.de/10015404998

Some insights into the challenges & opportunities of digitalization in the field of a value-added tax

Senyk, Mariya - In: Taxation in the digital era : economic, legal, and …, (pp. 125-151). 2026

Persistent link: https://www.econbiz.de/10015484621

Using computerized information to enforce VAT : Evidence from Pakistan

Shah, Jawad - In: Journal of development economics 178 (2026), pp. 1-15

Persistent link: https://www.econbiz.de/10015559354

Fiscal policy as a stabilization tool : the case for quasi-automatic stabilizers, with an application to VAT

Blanchard, Olivier - 2025

Persistent link: https://www.econbiz.de/10015419411

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