The paper examined the relationship between VAT and economic growth in the Republic of Kosovo between 2000 and 2022. A technique of threshold Vector Autoregressive (TVAR) was employed, the findings of the study using TVAR analysis unveiled a statistically significant positive relationship...

The paper examined the relationship between VAT and economic growth in the Republic of Kosovo between 2000 and 2022. A technique of threshold Vector Autoregressive (TVAR) was employed, the findings of the study using TVAR analysis unveiled a statistically significant positive relationship...

Tourism is one of the most flourishing sectors in the world. Tourism related activities are affected by taxes and tributes. The importance of tourism taxation is well recognized. Tourism taxation is a tool that allows obtaining resources to finance the costs derived from tourism activity. In the...

Understanding the economic impacts of transportation projects in Utah is essential for decision makers, officials, and stakeholders as they determine the best course of action for the state. Economic impacts can guide decisions of future projects and help explain past economic fluctuations. This...

Most research on tax evasion has focused on the income tax. Sales tax evasion has been largely ignored and dismissed as immaterial. This paper explored the differences between income tax and sales tax evasion and demonstrated that sales tax enforcement is deserving of and requires the use of...

August 29, 2003. 16 pages (PDF version). Prepared for the Citizens Finance Review Commission by Transaction Privilege Tax Research Committee Monsignor Edward Ryle, Chair and Authors: Michelle Ahlmer, Executive Director of the Arizona Retailers Association K. Michelle AmRhein, State and Local Tax...

August 29, 2003. 14 pages (PDF version). Prepared for the Citizens Finance Review Commission by Transaction Privilege Tax Research Committee Monsignor Edward Ryle, Chair and Authors: Michelle Ahlmer, Executive Director of the Arizona Retailers Association K. Michelle AmRhein, State and Local Tax...

Phoenix and neighboring municipalities, like many in the South and West, pursued a growth strategy based on annexation in the decades after World War II. This paper explores the link between annexation and competition for tax revenues. After discussing arguments for annexation, it traces the...

"This paper was prepared for presentation at the Allied Social Sciences meetings, Chicago, August 29-31, 1978."

Under current U.S. law, taxpayers can deduct up to 100 percent of their state income taxes from their adjusted gross income when calculating their federal income taxes. As a result, Iowans currently pay approximately $251 million less to the federal government than they would otherwise pay....