This paper challenges and complements existing studies on the economic impact of Brexit providing a discussion of the UK's decision to leave the EU and how it will affect international trade networks and value-added. Using the World Input-Output Database, we develop a multi-sector inter-country...

This paper is based on a presentation to the GCC VAT conference, hosted by the Dubai Economic Council in Dubai in November 2008. The paper provides a background knowledge of EU Value Added Tax (VAT), focusing on the way in which the EU VAT deals with the common market. The EU has the longest and...

Value-added tax systems across the world are afflicted with size-dependent regulations. The benefit of such regulations to the tax authority is unclear. In this paper, we use an administrative dataset from the state of Delhi in India to first show that a policy which mandated different...