We study the welfare effects of combining the European Commission's proposal for VAT harmonization with different … favourable to a narrow majority (the status quo is preferred on a number of criteria), but that it results in a high VAT rate in … reform appears much less desirable than the pure VAT reform. This goes some way against the notion that the quotient familial …

passthrough rate by the supply-chain effects and second-order compliance responses of firms to VAT enforcement. Our distributional …Who benefits from the evasion of value added taxes (VAT)? Using a reform that enforced VAT on previously non …

This paper explores the connection between the proliferation of cashless, or e-money, payments and value-added tax (VAT …) compliance. We present both visual and descriptive evidence that illustrates a negative correlation between e-money use and VAT … evasion, proxied by the VAT compliance gap for countries in the European Union, from 2001 until 2021. We find that increased e …

policy communication for asset prices, much of the subsequent VAR literature attributes all effects of monetary policy on … cover the zero-lower bound period and find strong effects on inflation for long-horizon communication shocks. …