Search Results - subject:"value added tax"

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

Almaazmi, Ghada; Al-Shboul, Mohammad - 2026

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

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

Fu, Qiuyao; Zhang, Donghao - 2026

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

Tax reform in Central and Eastern Europe

Alexeev, Michael V.; Conrad, Robert F. - 2026

-2000s. The paper combines comparative institutional analysis with country evidence on the reform of the value-added tax …

Persistent link: https://www.econbiz.de/10015668096

Do value added tax class rulings matter in universities?

Naidoo, Predashni; Mvunabandi, Jean Damascene; Phesa, … - 2026

regarding the lack of continuous training at universities, cost implications, and the complexity of Value-Added Tax … definition of Value-Added Tax within the educational sector is overly broad. …

Persistent link: https://www.econbiz.de/10015671913

Measuring the sectoral VAT gap in Bulgaria : estimates and its drivers

Dybka, Piotr; Bartha, Stanisław; Komisarska, Anna; … - 2026

Persistent link: https://www.econbiz.de/10015618470

Navigating the Amazon : the incidence of digital service taxes

Langenmayr, Dominika; Muddasani, Rohit Reddy - 2026

Firms in the digital economy often pay little tax in the countries where their customers are based. In response, market countries have introduced digital service taxes on the revenue of these firms to indirectly tax their profits. We study the incidence of these taxes using data on Amazon, the...

Persistent link: https://www.econbiz.de/10015654285

Show one more version 1

Navigating the amazon : the incidence of digital service taxes

Langenmayr, Dominika; Muddasani, Rohit Reddy - 2026

Book / Working Paper

The limits of low-intensity VAT enforcement : experimental evidence from Norway

Andersen, Andreas Makoto Fukuda; Kotsadam, Andreas; … - 2026

We study the effects of low-intensity tax enforcement on VAT compliance among newly registered firms in Norway using a large-scale randomized field experiment. Around 20,000 firms were randomly assigned to desk-based audits, informational letters, phone-based guidance, or a control group....

Persistent link: https://www.econbiz.de/10015654756

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

State and local tax policy in a time of telework

Agrawal, David R.; Chen, Xinyu - 2026

The taxing authority of subnational governments is limited by the geographic location of individuals and economic activity. The rise of telework decouples a worker's residence from the employer's location, creating challenges for personal income taxes, corporate income taxes, and unemployment...

Persistent link: https://www.econbiz.de/10015615634

Show one more version 1

State and local tax policy in a time of telework

Agrawal, David R.; Chen, Xinyu - 2026

Book / Working Paper

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

Mukherjee, Sacchidananda; Badola, Shivani - 2026

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