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Who Carries the Burden of the Value-Added Tax? Evidence from Germany
Sultan, Samina - 2021
effects well in advance of the actual implementation of the value-added tax reform …
Persistent link: https://www.econbiz.de/10013251269
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The Pass-Through of Temporary VAT Rate Cuts : Evidence from German Supermarket Retail
Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel - 2021
On 3 June 2020, the German government announced a temporary value added tax (VAT) rate reduction. VAT rates were … reduced on 1 July 2020 and went back to their previous level on 1 January 2021. We study the price effects of the temporary … VAT rate reduction using a web-scraped data set covering the daily prices of roughly 130,000 supermarket products. To …
Persistent link: https://www.econbiz.de/10013222200
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The Internet as a Tax Haven?
Agrawal, David R. - 2021
If online transactions are tax-free, increased online shopping may lower tax rates as jurisdictions seek to reduce tax avoidance; but, if online firms remit taxes, online sales may put upward pressure on tax rates because internet sales help enforce destination-based taxes. I find that higher...
Persistent link: https://www.econbiz.de/10013240113
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Costly, But (Relatively) Ineffective? An Assessment of Germany's Temporary VAT Rate Reduction During the COVID-19 Pandemic
Baudisch, Victoria; Neuenkirch, Matthias - 2023
We evaluate Germany’s temporary value-added tax (VAT) rate reduction as a tool to stimulate consumer spending during … VAT rate reduction. Our results indicate that the German VAT cut policy and partial VAT reductions in other countries were …
Persistent link: https://www.econbiz.de/10014356603
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The EU Self-Surplus Puzzle : An Indication of VAT Fraud?
Braml, Martin - 2020
The world runs a trade surplus with itself: the reported values of exports exceed the reported values of imports. This is a logically impossible but well-known empirical fact. Less well-known is the fact that, in recent years, more than 80 percent of the global surplus is a trade surplus that...
Persistent link: https://www.econbiz.de/10012844666
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Modernizing the European VAT
Cnossen, Sijbren - 2020
The harmonized European value-added tax (VAT) is anything but a modern consumption tax that taxes all goods and … taxed on output but on inputs. This has serious consequences. The VAT exemptions distort input choices, stimulate …
Persistent link: https://www.econbiz.de/10012834353
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Overclaimed Refunds, Undeclared Sales, and Invoice Mills : Nature and Extent of Noncompliance in a Value-Added Tax
Waseem, Mazhar - 2020
from 15% to 0% to cast light on the extent of, and mechanisms driving, VAT noncompliance in a representative emerging …
Persistent link: https://www.econbiz.de/10012836204
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Vat Compliance, Trade, and Institutions
Morrow, Peter - 2019
We develop a simple structural model of value added tax (VAT) compliance, and estimate it using widely available … improve VAT compliance, generating a correlation between imports and aggregate VAT revenues that is informative about domestic … with low perceived institutional quality. Border controls keep overall VAT revenues high especially in countries open to …
Persistent link: https://www.econbiz.de/10012864936
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Inferring Tax Compliance from Pass-Through : Evidence from Airbnb Tax Enforcement Agreements
Bibler, Andrew - 2019
Tax enforcement can be prohibitively costly when market transactions and participants are difficult to observe. Evasion among market participants may reduce tax revenue and provide certain types of suppliers an undue competitive advantage. Whether efforts to fully enforce taxes are worthwhile...
Persistent link: https://www.econbiz.de/10012866041
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Sales Taxation, Spatial Agglomeration, and the Internet
Agrawal, David R. - 2019
Technological innovations facilitating e-commerce have well-documented effects on consumer behavior and firm … organization in the retail sector, but the effects of these new transaction technologies on fiscal systems remain unknown. By …
Persistent link: https://www.econbiz.de/10012866075