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Romania's EU Accession Impact on the Development of Romanian Economy
Incaltarau, Cristian; Maha, Sorin-Stefan - In: CES Working Papers 2 (2010) 1, pp. 74-84
Romania joined the EU on January 1, 2007. Becoming a full member had effects on both Romania and the European Union … are: Which were the effects felt by Romania in the pre-accession period? What happened after the accession to the European … after Romania’s EU accession but will continue to integrate the economies of all Member States. The questions that we answer …
Persistent link: https://www.econbiz.de/10012016903
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A Comparison of Sales Taxes
Gang, Ira N.; Das-Gupta, Arindam - 1997
We describe the simple analytics of the four main types of sales taxes under revenue neutrality: the retail sales tax, the value added tax, a cascading sales tax and a manufacturers' sales tax. The retail sales tax is shown to be equivalent to a value added tax. In order to produce equal...
Persistent link: https://www.econbiz.de/10010334272
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Critical analysis of the VAT treatment of vouchers since the annual Tax Act 2018
Menhofer, Carina - In: Junior Management Science (JUMS) 8 (2023) 1, pp. 188-218
temporary VAT reduction in connection with the Corona crisis and its effects are also addressed. The results show that an … VAT treatment of vouchers was characterized by legal uncertainties due to a lack of harmonization. The so-called Voucher … Directive was intended to standardize the VAT treatment of vouchers within the EU member states. The aim of this paper is to …
Persistent link: https://www.econbiz.de/10014528810
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Economic Effects of VAT Reform in Germany
Boeters, Stefan; Böhringer, Christoph; Büttner, Thiess; … - 2006
only negligible redistributive effects. Instead, reduced VAT are found to act as industry-specific subsidies. Whereas the … overall welfare effects of pure VAT reforms are very small, a revenue-neutral introduction of a harmonised VAT combined with … quantitative analysis for Germany indicates that such concerns are misplaced. We find that the abolition of VAT differentiation has …
Persistent link: https://www.econbiz.de/10010297538
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Anmerkungen zum Umsatzsteuergesetzbuch, einem Vorschlag zur Umsatzsteuerreform
Homburg, Stefan; Rublack, Carolin - In: Gestaltung der Steuerrechtsordnung. Festschrift für …, (pp. 893-912). 2010
The article reviews Paul Kirchhof's proposal for a fundamental VAT reform. …
Persistent link: https://www.econbiz.de/10010332944
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Wird die Umsatzsteuer überwälzt? Eine empirische Studie der Preispolitik im deutschen Hotelgewerbe
Wagner, Franz W.; Weber, Stefan; Gegenwarth, Lisa - 2014
Die öffentliche Kritik, die 2010 der Senkung des Umsatzsteuer-Tarifs für Hotelübernachtungen von 19% auf 7% folgte, war insoweit überraschend, als der traditionellen Inzidenz-Hypothese zufolge Tarifsenkungen der Umsatzsteuer durch Preissenkungen Konsumenten zugutekommen. Sie wäre berechtigt...
Persistent link: https://www.econbiz.de/10010435984
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Online Platform Operators as Sovereigns over the Ecommerce Sellers Selected by the German Legislator
Brettschneider, Jörg - 2019
The German law to combat VAT fraud and other tax regulations went into force recently. The German legislator aims to … enforce German VAT law via a liability of platform operators (like Amazon and eBay). The consequences of this regulatory …
Persistent link: https://www.econbiz.de/10012014214
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Steuerbetrug im Rahmen von Overseas E-Commerce als gesetzgeberische Aufgabe - Verbesserung der Kontrolle und Vereinfachung der Compliance -
Brettschneider, Jörg - 2017
Eine Vielzahl von Händlern aus Drittländern (insbesondere aus der V. R. China) bieten Waren auf E-Commerce-Plattformen wie Amazon und eBay zum Verkauf an. Es kommt in diesem Zusammenhang zu Abgabenhinterziehungen großen Ausmaßes mit der Nebenfolge von Wettbewerbsverzerrungen. Es wird die...
Persistent link: https://www.econbiz.de/10011735502
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Draft Legislation of the German Government to Combat VAT Evasion in Ecommerce
Brettschneider, Jörg - 2018
The German federal government presented a legislative proposal on tax- and especially VAT law with the focus to combat … VAT fraud in (international) ecommerce on July 31st 2018. This draft legislation is explained and discussed. …
Persistent link: https://www.econbiz.de/10011896782
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The collection efficiency of the value added tax: Theory and international evidence
Aizenman, Joshua; Jinjarak, Yothin - 2005
Added Tax [VAT]. We consider the case where the collection efficiency is determined by the probability of audit and by the …. Defining the collection efficiency of the VAT as the ratio of the VAT revenue to aggregate consumption divided by the standard … VAT rate, we evaluate the evidence on VAT collection efficiency in a panel of 44 countries over 1970-99. The results are …
Persistent link: https://www.econbiz.de/10010322732