Search Results - subject:"value-added"

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

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

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

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

Trade and flow of value in global value chains

Wang, Peijie; Liu, Zhiyuan - In: International journal of finance & economics : IJFE 30 (2025) 2, pp. 1610-1631

Persistent link: https://www.econbiz.de/10015375455

Moving backward or forward? : robots and value capture in the automotive global value chains

Mohamed, Hoda - 2025

How the use of industrial robots affects value capture in fragmented global production networks, represented by global value chains (GVCs), remains an open question. I focus on the automotive industry - the largest consumer of industrial robots and one of the most traded manufacturing industries...

Persistent link: https://www.econbiz.de/10015410914

How important is the structure of the EU economy to the VAT collection?

Zídková, Hana; Papadakis, Spyros; Arltová, Markéta; … - In: Prague economic papers : a bimonthly journal of … 34 (2025) 1, pp. 1-25

VAT is one of the most important sources of the public revenues in the EU Member States; therefore, it is crucial to determine the factors of VAT collection. So far, only a few researchers analyzed the influence of individual economic sectors on the indicators of VAT collection, namely...

Persistent link: https://www.econbiz.de/10015413408

Efficiency aspects of the value added tax

Mooij, Ruud A. de; Hebous, Shafik; Keen, Michael - 2025

This paper examines the efficiency of the Value Added Tax (VAT), focusing on its role as a revenue-raising tool and its …

Persistent link: https://www.econbiz.de/10015455024

A temporary VAT cut as unconventional fiscal policy

Bachmann, Ruediger; Born, Benjamin; Goldfayn-Frank, Olga; … - 2025

We exploit Germany's temporary three-percentage-point VAT cut in the second half of 2020 to study the spending response to unconventional fiscal policy. We use survey and scanner data on household consumption expenditures and their perceived pass-through of the tax change into prices, and a RANK...

Persistent link: https://www.econbiz.de/10015462651