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A comprehensive analysis of production efficiency : a tax reform perspective
Jacquet, Laurence; Lehmann, Etienne - 2024
Policies that impact the production sector, such as intermediate goods taxation (e.g. taxing robots) and trade liberalization create winners and losers. When do we need to integrate pre-distribution concerns in the design of these production policies? Should we consider the endogenous changes of...
Persistent link: https://www.econbiz.de/10014543834
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Digitalization and Tax Compliance Spillovers : Evidence from a VAT e-Invoicing Reform in Peru
Bellon, Matthieu; Chang, Jillie; Dabla-Norris, Era; … - 2022
Our study uses administrative data on firm-to-firm transactions and quasi- experimental variation in the rollout of electronic invoicing reforms in Peru to study the diffusion of e-invoicing through firm networks and its effect on tax compliance. We find that voluntary e-invoicing adoption is...
Persistent link: https://www.econbiz.de/10013294194
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An Analysis of VAT efficiency in the European Union
Masca, Simona Gabriela; Leleu, Denisa - 2022
This study approaches a highly debated theme in the public finance area, the Value Added Tax's efficiency respectively … indicators of VAT efficiency and VAT gap. The case study presents the outcomes of an VAT analysis of the EU countries (taken …
Persistent link: https://www.econbiz.de/10013403926
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Is the Value Added Tax Reform in India Poverty-Improving? An Analysis of Data from Two Major States
Raychaudhuri, Ajitava - 2014
The Value Added Tax (VAT) was introduced in India in place of Sales Tax, taking effect in April 1, 2005. These taxes … be a better system than the sales tax on grounds of efficiency in tax collection, no study has been undertaken to assess … and consumption dominance curves of various orders. The simulations were done on two major states in India, namely …
Persistent link: https://www.econbiz.de/10012709442
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GST Valuation - Inclusion of Other Taxes for Determining Value of Supply : Appraising European Court of Justice's Clarification in Indian Context
Jain, Tarun - 2017
In its decision in the case of Lisboagás (C-256/14) the European Court of Justice (‘ECJ') adverted to the issue whether other taxes paid by the supplier and collected from the receiver on actual basis are required to be added to determine the taxable value for VAT purposes. The ECJ in this...
Persistent link: https://www.econbiz.de/10012944626
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Integrating Public Finance with Human Behaviour and Inclusive Growth – Case Study on Indian Tax System
Jain, Trilok Kumar - 2019
This is a conceptual paper, the author discusses some fundamental assumptions regarding taxation. These assumptions need to be re-examined. The author has carried out a survey of fifty professionals in the field of tax administrations and based on discussions with them tried to identify the...
Persistent link: https://www.econbiz.de/10012895900
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Income taxation and production efficiency in a simple two-sector economy
Gaube, Thomas - 2000
In a recent contribution, H. Naito (1999) has shown that production efficiency may be violated in the optimum with non … efficiency does not hold in the optimum with (i) non-linear and (ii) linear income taxation provided that second best and first …
Persistent link: https://www.econbiz.de/10011539734
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Production efficiency and profit taxation
Gauthier, Stéphane; Laroque, Guy - 2018
Consider a simple general equilibrium economy with one representative consumer, a single competitive firm and the government. Suppose that the government has to finance public expenditures using linear consumption taxes and/or a lump-sum tax on profits redistributed to the consumer. We show...
Persistent link: https://www.econbiz.de/10011817666
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Externalities and Production Efficiency
Eskeland, Gunnar S. - 2016
Persistent link: https://www.econbiz.de/10012748913
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Government spending efficiency, measurement and applications : a cross-country efficiency dataset
Afonso, António; Jalles, João Tovar; Venâncio, Ana - 2020
This chapter conducts a review of the literature dealing with overall public sector performance and efficiency, it … defines a methodology to assess public sector efficiency and it creates a novel and large cross-sectional panel dataset of … government indicators and public sector efficiency scores. The focus is on a balanced sample covering all 36 OECD countries over …
Persistent link: https://www.econbiz.de/10012504343