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1
The negative effects of application of increase taxes : a case of residents of Papua New Guinea University of Technology
Nadiminti, Viswanadham
;
Bapa, Bomoteng
;
Othlyn, Tipeo
-
2023
Persistent link: https://www.econbiz.de/10014327717
Saved in:
2
Investigating the effect of goods and service tax on operational performance, cost efficiency and profit margins of MSMEs
Bhalla, Neba
;
Sharma, Rakesh Kumar
;
Kaur, Inderjit
- In:
International journal of accounting, auditing and …
20
(
2024
)
1/2
,
pp. 225-249
Persistent link: https://www.econbiz.de/10014496737
Saved in:
3
Tax reform and investment efficiency : evidence from China's replacement of business tax with VAT
Bai, Yajie
;
Wu, Maoguo
- In:
International journal of emerging markets
19
(
2024
)
3
,
pp. 775-797
Persistent link: https://www.econbiz.de/10014487463
Saved in:
4
Effective VAT rates, tax efficiency and burden : are some industries over-taxed in China?
Chang, Gene Hsin
;
Chen, Ye
;
Chang, Kathryn J.
- In:
The Chinese economy : translations and studies
57
(
2024
)
1
,
pp. 1-17
Persistent link: https://www.econbiz.de/10014447735
Saved in:
5
The impact of Covid-19 on economic activity : evidence from administrative tax registers
Angelov, Nikolay
;
Waldenström, Daniel
- In:
International tax and public finance
30
(
2023
)
6
,
pp. 1718-1746
Persistent link: https://www.econbiz.de/10014437298
Saved in:
6
Rules of thumb and attention elasticities : evidence from under- and overreaction to taxes
Morrison, William
;
Taubinsky, Dmitry
- In:
The review of economics and statistics
105
(
2023
)
5
,
pp. 1110-1127
Persistent link: https://www.econbiz.de/10014384087
Saved in:
7
Goods and Service Tax and its implications on revenue efficiency of sub-national governments in India : an empirical analysis
Garg, Shubham
;
Priyanka
;
Narwal, Karam Pal
;
Kumar, Sanjeev
- In:
American journal of business
38
(
2023
)
4
,
pp. 193-210
Persistent link: https://www.econbiz.de/10014432873
Saved in:
8
The impact of tax policy on firm debt maturity : evidence from China's VAT reform
Zou, Jingxian
;
Shen, Guangjun
- In:
Economics of transition and institutional change
31
(
2023
)
2
,
pp. 295-317
Persistent link: https://www.econbiz.de/10014315287
Saved in:
9
Tax policy and lumpy investment behaviour : evidence from China's VAT reform
Chen, Zhao
;
Jiang, Xian
;
Liu, Zhikuo
;
Suárez Serrato, …
- In:
The review of economic studies : RES
90
(
2023
)
2
,
pp. 634-674
Persistent link: https://www.econbiz.de/10014319953
Saved in:
10
Residents' income distribution effect of business tax replaced with VAT reform : based on CGE model
Chen, Changnan
;
Su, Zhifang
;
Shuai, Wenjun
- In:
Economic research
35
(
2022
)
1,3
,
pp. 2793-2808
Persistent link: https://www.econbiz.de/10014383302
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11
Would carbon tax be an effective policy tool to reduce carbon emission in China? : policies simulation analysis based on a CGE model
Xu, Jin
;
Wei, Weixian
- In:
Applied economics
54
(
2022
)
1
,
pp. 115-134
Persistent link: https://www.econbiz.de/10012873871
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12
The incidence of VAT reforms in electricity markets : evidence from Belgium
Hindriks, Jean
;
Serse, Valerio
- In:
International journal of industrial organization
80
(
2022
),
pp. 1-23
Persistent link: https://www.econbiz.de/10013206719
Saved in:
13
Increasing the VAT rate in Russia from the position of the Laffer curve
Kalinin, A. M.
- In:
Studies on Russian economic development
33
(
2022
)
3
,
pp. 353-358
Persistent link: https://www.econbiz.de/10013273882
Saved in:
14
Tax reforms in Spain : efficiency levels and distributional patterns
Guerra, Ana-Isabel
;
Varela-Candamio, Laura
;
López …
- In:
Economic systems research
34
(
2022
)
1
,
pp. 41-68
Persistent link: https://www.econbiz.de/10013282639
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15
Skill biased tax policy change : labor market effects of China's VAT reform
Li, Hongbin
;
Meng, Lingsheng
- In:
Labour economics : official journal of the European …
78
(
2022
),
pp. 1-12
Persistent link: https://www.econbiz.de/10014234185
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16
Vertical integration and production inefficiency in the presence of a gross receipts tax
Hansen, Benjamin
;
Miller, Keaton
;
Weber, Caroline
- In:
Journal of public economics
212
(
2022
),
pp. 1-25
Persistent link: https://www.econbiz.de/10013369704
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17
BT-to-VAT reform and firm productivity : evidence from a quasi-experiment in China
Yu, Jinliang
;
Qi, Yu
- In:
China economic review : an international journal
71
(
2022
),
pp. 1-19
Persistent link: https://www.econbiz.de/10013474307
Saved in:
18
An evaluation of the effect of taxation policy on inflation in Nigeria
Adegbite, Tajudeen Adejare
- In:
Copernican Journal of Finance & Accounting : CJF&A
8
(
2019
)
2
,
pp. 7-23
Persistent link: https://www.econbiz.de/10012211591
Saved in:
19
Tax collision : the effect of VAT and excise duties on the retail price of unleaded gasoline
Dobranschi, Marian
;
Nerudová, Danuše
- In:
Ekonomický časopis : časopis pre ekonomickú …
66
(
2018
)
7
,
pp. 643-664
Persistent link: https://www.econbiz.de/10012152850
Saved in:
20
Who pays taxes on basic foodstuffs? : evidence from broadening the VAT base
Lyssiotou, Panayiota Flori
;
Savva, Elena
- In:
International tax and public finance
28
(
2021
)
1
,
pp. 212-247
Persistent link: https://www.econbiz.de/10012428353
Saved in:
21
Evading by any means? : VAT enforcement and payroll tax evasion in China
Li, Lixing
;
Liu, Kevin Zhengcheng
;
Nie, Zhuo
;
Xi, Tianyang
- In:
Journal of economic behavior & organization : JEBO
185
(
2021
),
pp. 770-784
Persistent link: https://www.econbiz.de/10012601347
Saved in:
22
Tax pass-through in the European beer market
Ardalan, Aria
;
Kessing, Sebastian
- In:
Empirical economics : a quarterly journal of the …
60
(
2021
)
2
,
pp. 919-940
Persistent link: https://www.econbiz.de/10012490483
Saved in:
23
The impact of GST reform on Australia's state and territory economies
Giesecke, James A. D.
;
King, Christopher
;
Nassios, Jason
; …
- In:
Applied economics
53
(
2021
)
51
,
pp. 5929-5947
Persistent link: https://www.econbiz.de/10012627108
Saved in:
24
Consumers' behavioral response to sales taxes on food in Kansas
Srithongrung, Arwiphawee
- In:
Public finance and management : PFM
17
(
2017
)
2
,
pp. 92-123
Persistent link: https://www.econbiz.de/10011897314
Saved in:
25
Measuring the burden of indirect taxation including consumption tax in Japan by income group
Adachi, Yoshimi
;
Uemura, Toshiyuki
;
Saitoh, Yurie
- In:
Public finance and management : PFM
17
(
2017
)
3
,
pp. 235-258
Persistent link: https://www.econbiz.de/10011897345
Saved in:
26
Goods and services tax efficiency across Indian states : panel stochastic frontier analysis
Mukherjee, Sacchidananda
- In:
Indian economic review : official journal of Delhi …
55
(
2020
)
2
,
pp. 225-251
Persistent link: https://www.econbiz.de/10012416394
Saved in:
27
What goes up may not come down : asymmetric incidence of value-added taxes
Benzarti, Youssef
;
Carloni, Dorian
;
Harju, Jarkko
; …
- In:
Journal of political economy
128
(
2020
)
12
,
pp. 4438-4474
Persistent link: https://www.econbiz.de/10012600120
Saved in:
28
Effect of VAT adoption on manufacturing firms in Ethiopia
Sow, Soule
;
Gebresilasse, Mesay
- In:
International journal of economics and finance
12
(
2020
)
10
,
pp. 75-85
Persistent link: https://www.econbiz.de/10012426227
Saved in:
29
Varieties of VAT pass through
Benedek, Dora
;
Mooij, Ruud A. de
;
Keen, Michael
; …
- In:
International tax and public finance
27
(
2020
)
4
,
pp. 890-930
Persistent link: https://www.econbiz.de/10012292969
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30
Menu costs, aggregate fluctuations, and large shocks
Karadi, Peter
;
Reiff, Adam
- In:
American economic journal : a journal of the American …
11
(
2019
)
3
,
pp. 111-146
Persistent link: https://www.econbiz.de/10012102872
Saved in:
31
Implications of the Philadelphia beverage tax on sales and beverage substitution for a major grocery retailer chain
Baskin, Ernest
;
Coary, Sean P.
- In:
Journal of international food & agribusiness marketing
31
(
2019
)
3
,
pp. 293-307
Persistent link: https://www.econbiz.de/10012180997
Saved in:
32
Reducing obesity by taxing soft drinks : tax salience and firms' strategic responses
Zheng, Hualu
;
Huang, Lu
;
Ross, William T.
- In:
Journal of public policy & marketing
38
(
2019
)
3
,
pp. 297-315
Persistent link: https://www.econbiz.de/10012534244
Saved in:
33
Do household finances constrain unconventional fiscal policy?
Baker, Scott
;
Küng, Lorenz
;
McGranahan, Leslie
; …
- In:
Tax policy and the economy
33
(
2019
),
pp. 1-32
Persistent link: https://www.econbiz.de/10012300686
Saved in:
34
Superiority of the VAT to turnover tax as an indirect tax on digital services
Russo, Karl
- In:
National tax journal
72
(
2019
)
4
,
pp. 857-880
Persistent link: https://www.econbiz.de/10012295517
Saved in:
35
Firm types, price-setting strategies, and consumption-tax incidence
Harju, Jarkko
;
Kosonen, Tuomas
;
Nordström Skans, Oskar
- In:
Journal of public economics
165
(
2018
),
pp. 48-72
Persistent link: https://www.econbiz.de/10012035851
Saved in:
36
The effect of investment tax incentives : evidence from China’s value-added tax reform
Zhang, Lei
;
Chen, Yuyu
;
He, Zongyan
- In:
International tax and public finance
25
(
2018
)
4
,
pp. 913-945
Persistent link: https://www.econbiz.de/10012033196
Saved in:
37
Do small value-added tax rate decreases on groceries imply lower prices for consumers?
Bernal, Arkadiusz
- In:
Eastern European economics
56
(
2018
)
1
,
pp. 81-98
Persistent link: https://www.econbiz.de/10012009303
Saved in:
38
The value added tax incidence : the case of the book market in CEE countries
Bernal, Arkadiusz
- In:
Finance a úvěr
68
(
2018
)
2
,
pp. 144-164
Persistent link: https://www.econbiz.de/10011897354
Saved in:
39
Incidence of value added tax, effects and implications
Obeng, George
- In:
International journal of economics and finance
10
(
2018
)
10
,
pp. 52-60
Persistent link: https://www.econbiz.de/10011943143
Saved in:
40
Differential taxation and occupational choice
Gomes, Renato
;
Lozachmeur, Jean-Marie
;
Pavan, Alessandro
- In:
The review of economic studies
85
(
2018
)
1
,
pp. 511-557
Persistent link: https://www.econbiz.de/10011921387
Saved in:
41
Attention variation and welfare : theory and evidence from a tax salience experiment
Taubinsky, Dmitry
;
Rees-Jones, Alex
- In:
The review of economic studies
85
(
2018
)
4/305
,
pp. 2462-2496
Persistent link: https://www.econbiz.de/10012263407
Saved in:
42
Reducing property taxes on homeowners : an analysis using computable general equilibrium and microsimulation models
Feltenstein, Andrew
;
Rider, Mark
;
Sjoquist, David L.
; …
- In:
Public finance review : PFR
45
(
2017
)
4
,
pp. 484-510
Persistent link: https://www.econbiz.de/10011703761
Saved in:
43
Consumption responses to temporary tax incentives : evidence from state sales tax holidays
Agarwal, Sumit
;
Marwell, Nathan
;
McGranahan, Leslie
- In:
American economic journal : a journal of the American …
9
(
2017
)
4
,
pp. 1-27
Persistent link: https://www.econbiz.de/10011785208
Saved in:
44
Cigarette taxes and cross-border revenue effects : evidence using retail data
Nicholson, Andrew
;
Turner, Tracy
;
Alvarado, Eduardo
- In:
Public finance review : PFR
44
(
2016
)
3
,
pp. 311-343
Persistent link: https://www.econbiz.de/10011539944
Saved in:
45
Effizienz oder Gerechtigkeit? : ungleiche Einkommen, ungleiche Vermögen und optimale Steuern
Bierbrauer, Felix
- In:
Perspektiven der Wirtschaftspolitik : eine Zeitschrift …
17
(
2016
)
1
,
pp. 2-24
Persistent link: https://www.econbiz.de/10011487486
Saved in:
46
Efficiency and equity effects of taxing the financial sector : lessons from a CGE model for Belgium
Chisari, Omar O.
;
Estache, Antonio
;
Nicodème, Gaëtan
- In:
FinanzArchiv : public finance analysis
72
(
2016
)
2
,
pp. 125-157
Persistent link: https://www.econbiz.de/10011509115
Saved in:
47
Production versus revenue efficiency with limited tax capacity : theory and evidence from Pakistan
Best, Michael
;
Brockmeyer, Anne
;
Kleven, Henrik Jacobsen
; …
- In:
Journal of political economy
123
(
2015
)
6
,
pp. 1311-1355
Persistent link: https://www.econbiz.de/10011429912
Saved in:
48
More and cheaper haircuts after VAT cut? : on the efficiency and incidence of service sector consumption taxes
Kosonen, Tuomas
- In:
Journal of public economics
131
(
2015
),
pp. 87-100
Persistent link: https://www.econbiz.de/10011433646
Saved in:
49
Analysis on the policy effect of replacing business tax with added-value tax
Liao, Shaogang
;
Pan, Ying
- In:
International journal of economics, finance and …
3
(
2015
)
3
,
pp. 162-171
Persistent link: https://www.econbiz.de/10011389678
Saved in:
50
Transaktionen im Geschäftsverkehr : wichtige Vertragsklauseln aus Steuersicht unter speziellem Einschluss der Mehrwertsteuer
Pfirter, Markus
;
Frei, Benno
- In:
Treuhand und Revision : Jahrbuch ...
(
2015
),
pp. 183-216
Persistent link: https://www.econbiz.de/10011313146
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