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Exploring the impact of oil price changes on corporate cash holdings during VAT era in UAE

Almaazmi, Ghada; Al-Shboul, Mohammad - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015617366

Measuring the sectoral VAT gap in Bulgaria : estimates and its drivers

Dybka, Piotr; Bartha, Stanisław; Komisarska, Anna; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015618470

Navigating the Amazon : the incidence of digital service taxes

Langenmayr, Dominika; Muddasani, Rohit Reddy - 2026

Firms in the digital economy often pay little tax in the countries where their customers are based. In response, market countries have introduced digital service taxes on the revenue of these firms to indirectly tax their profits. We study the incidence of these taxes using data on Amazon, the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015654285

The limits of low-intensity VAT enforcement : experimental evidence from Norway

Andersen, Andreas Makoto Fukuda; Kotsadam, Andreas; … - 2026

We study the effects of low-intensity tax enforcement on VAT compliance among newly registered firms in Norway using a large-scale randomized field experiment. Around 20,000 firms were randomly assigned to desk-based audits, informational letters, phone-based guidance, or a control group....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015654756

From digital tax symbolism to meaningful reform : Europe's substantial VAT gap as a source of untapped fiscal capacity

Bauer, Matthias; Pandya, Dyuti - 2026

Europe does not suffer from a lack of tax instruments - it suffers from too many. Over the past decade, new layers of corporate, digital, and global tax rules have been added to an already complex system, often delivering limited revenues while increasing legal uncertainty, compliance costs, and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614852

State and local tax policy in a time of telework

Agrawal, David R.; Chen, Xinyu - 2026

The taxing authority of subnational governments is limited by the geographic location of individuals and economic activity. The rise of telework decouples a worker's residence from the employer's location, creating challenges for personal income taxes, corporate income taxes, and unemployment...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015615634

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State and local tax policy in a time of telework

Agrawal, David R.; Chen, Xinyu - 2026

Book / Working Paper

GST 2.0 : do lower tax rates translate into lower consumer prices?

Mukherjee, Sacchidananda; Badola, Shivani - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015615807

Can higher education levels improve tax compliance?

Gazilas, Emmanouil Taxiarchis; Bragoudakis, Zacharias - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015593680

Leveraging Digital Public Infrastructure for Payment Delivery and Inclusion : Insights from a Personalized VAT Cashback Program in Brazil

2026

This report examines the design and implementation of Devolve ICMS, a state-level personalized value added tax (VAT) cashback program in Rio Grande do Sul, Brazil, through the lens of the World Bank’s G2Px framework. Using administrative data, a representative beneficiary survey, and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015597485

How do value added taxes affect wages and labor?

Hundsdoerfer, Jochen; Löwe, Maren - 2026

We analyze how value added taxes (VATs) affect labor market outcomes (firms' employee costs, wages, hours worked, employment). While VATs are designed to tax consumption, they are levied at the firm level, which creates potential spillovers to labor markets. We hypothesize that VATs affect wages...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015586612

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How do value added taxes affect wages and labor?

Hundsdoerfer, Jochen; Löwe, Maren - 2026

Book / Working Paper

Linking tax administration reform with tax reform

Alm, James - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015619678

Food price responses to VAT changes : price rigidity perspective from official and online data

Stelmasiak, Damian; Szafranek, Karol; Macias, Paweł; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015625695

Tax incentives and export diversification : evidence from China's replacing business tax with value-added tax reform

Fu, Qiuyao; Zhang, Donghao - 2026

Tax incentives play a crucial role in enhancing firm dynamism and aiding a nation in becoming a significant trade power. Drawing on data from the Annual Survey of Industrial Firms Database and the Chinese Customs Database for the period 2010 to 2013, this study employs a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015626036

The VAT gap in South Africa : a bottom-up approach

Ebrahim, Amina; Jansen, Ada; Jaxa, Zoleka; Ngobeni, Winile - 2026

Improving domestic tax revenue mobilization through increased tax compliance is imperative when policy reform options are limited. For this purpose, determining tax compliance gaps is important, but it requires detailed information. In South Africa, value-added tax is the second-largest...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015637499

Electricity tariff and VAT reform in Ethiopia : welfare, poverty, and cost-of-living spillovers

Shahir, Adnan Abdulaziz; Lastunen, Jesse - 2026

Ethiopia initiated a major electricity sector reform in 2024, significantly increasing tariffs and introducing a value-added tax on electricity consumption to improve the financial sustainability of its stateowned utility. This study assesses the short-term distributional, sectoral, and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015637717

A technical and political analysis of fiscal space and revenue resources of universal health coverage in Thailand

Theepakorn Jithitikulchai - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015638536

Taxing fairly or failing badly? : reduced VAT rates and redistribution

Ricci, Mattia; Lanterna, Federica - 2026

The application of reduced VAT rates in the EU generally aims to alleviate the regressivity of consumption taxation. However, while these measures generate redistribution across income groups, they also create redistribution effects within income groups, leading to arbitrary redistribution among...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015633294

Some insights into the challenges & opportunities of digitalization in the field of a value-added tax

Senyk, Mariya - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015484621

Using computerized information to enforce VAT : Evidence from Pakistan

Shah, Jawad - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015559354

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Using computerized information to enforce vat : evidence from pakistan

Shah, Jawad - 2023

Book / Working Paper

Tax reform in Central and Eastern Europe

Alexeev, Michael V.; Conrad, Robert F. - 2026

This paper analyzes the evolution of tax systems in the countries of Central and Eastern Europe and the former Soviet Union during the transition from centrally planned to market economies. Its main objective is to identify the principal directions of tax reform from the beginning of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668096

Firm networks and tax compliance : experimental evidence from Uganda

Almunia, Miguel; Henning, David; Knebelmann, Justine; … - 2025

How do policy interventions diffuse through firm transaction networks? We design a novel two-stage randomization strategy that assigns a tax enforcement treatment at the seller–buyer link level and ensures separation within the network to identify direct and spillover effects. Using Ugandan...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015654899

VAT cuts as emergency policy intervention : evidence from the UK case

Onnis, Luisanna; Piga, Claudio A.; Conti, Maurizio; … - 2025

In July 2020, the UK government reduced the VAT rate on hospitality services from 20% to 5% as an emergency policy intervention. Using a novel dataset of detailed hotel room characteristics in UK and elsewhere, we estimate how much the tax cut was passed on to consumers via a price reduction. We...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015202327

Estimating Value Added Tax (VAT) and Corporate Income Tax (CIT) Gaps in Indonesia

2025

This note presents the results of the analysis of Value Added Tax (VAT) and Corporate Income Tax (CIT) compliance and policy gap estimates in Indonesia between 2016 and 2021. The study's objective is to quantify the magnitude of the tax gaps and to identify drivers behind the low efficiency of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015372438

Fiscal and Distributional Implications of VAT Reforms in Zimbabwe

Sharma, Dhiraj; Chingozha, Tawanda; Goldman, Maya; … - 2025

Improving domestic revenue mobilization extremely important for Zimbabwe to create the fiscal space to absorb quasi-fiscal expenditures and support macroeconomic stability. In November 2023, Zimbabwe announced measures to raise additional tax revenue. This included limiting value-added tax (VAT)...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015372449

Tax reform on monopoly platformer in borderless economy : the incidence on prices and efficiency consequences

Morita, Shigeo; Nishimura, Yukihiro; Okoshi, Hirofumi - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015210719

Digitalization and cross-border tax fraud : evidence from e-invoicing in Italy

Heinemann, Marwin; Stiller, Wojciech - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330676

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Digitalization and cross-border tax fraud : evidence from e-invoicing in Italy

Heinemann, Marwin; Stiller, Wojciech - 2023

Book / Working Paper

Cryptocurrency taxation : a bibliometric analysis and emerging trends

Lazea, Georgiana-Iulia; Balea-Stanciu, Maria-Roxana; … - 2025

This article conducts a comprehensive bibliometric analysis of 182 papers to trace the progression of research on cryptocurrency taxation. The study highlights prevailing patterns, influential contributors, and collaborative networks by utilising data from Scopus and the Web of Science Core...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338308

Persistent income inequality in Sub-Saharan Africa : the role of institution index and effective VAT

Voto, Tewa Papy; Ngepah, Nicholas - 2025

As countries worldwide endeavor to fulfill the United Nations Sustainable Development Goal (SDG) 10, which emphasizes reducing inequality, there is a growing imperative to utilize tax policy and institutions to accomplish this objective. Hence, this study is inspired by this rationale. The aim...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338846

Fiscal policy as a stabilization tool : the case for quasi-automatic stabilizers, with an application to VAT

Blanchard, Olivier - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015419411

How to mitigate revenue uncertainty related to restructuring the GST rate structure?

Mukherjee, Sacchidananda - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015420128

Distributional impact of Indian GST based on the NSSO's household consumption expenditure survey of 2022-23

Mukherjee, Sacchidananda - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015423823

Effective mechanisms for raising tax revenues

Kang, Jong Woo; Tolin, Lovely - 2025

How well raising tax rates can succeed for an economy intent on increasing tax revenue and narrowing the tax-to-GDP-ratio gap with other economies depends on its ability to meet certain conditions. This paper investigates these conditions and demonstrates that expanding the tax base as a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015423875

Taxation and multi-sided platforms : a review

Kind, Hans Jarle; Schjelderup, Guttorm - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015466986

VAT Cashback Programs in Practice : The Case of Devolve-ICMS in Rio Grande do Sul, Brazil

Bachas, Pierre; Flores, Tatiana; Lara Ibarra, Gabriel; … - 2025

This note describes the Devolve-ICMS program, an innovative VAT cashback initiative aimed at refunding taxes to low-income households in the state of Rio Grande do Sul, Brazil. Using administrative records, the authors document several stylized facts about the workings of the program. First,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015467092

Taxing fairly or failing badly? : reduced VAT rates and redistribution

Lanterna, Federica; Ricci, Mattia - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015467235

UK trade and productivity across space

Mion, Giordano; Zhang, Dongzhe - 2025

We revisit the presence of international trade activity premia at the firm-level, as well as the presence of agglomeration economies, for the UK over the period 2008-2017. In doing so, we also look at the nexus between agglomeration economies and international trade premia and in particular at...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015511371

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UK trade and productivity across space

Mion, Giordano; Zhang, Dongzhe - 2025

Book / Working Paper

From VAT cuts to price tags : evidence from scanner data

Fabo, Brian; Gertler, Pavel; Tóth, Peter - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015449163

The impact of infrastructure on employee performance : organizational culture as a mediating variable (a field study in the Jordanian Income and Sales Tax Department)

Al-Rousan, Mahmoud Ali; Ababneh, Ayat Muhammad Nabil Wahib - 2025

This study aims to identify the impact of digital infrastructure in its dimensions (hardware components, software, communication networks, databases, human skills) on the performance of employees in its combined dimensions (work speed, work quality, and knowledge of work requirements) with the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015450714

TEC revision 2024 : a new approach for VAT groups in German TEC data : 2025 edition

2025 - 2025 edition

The statistics Trade by Enterprise Characteristics (TEC) provide important information on the types of enterprises engaged in international trade in goods. Users can, among other aspects, obtain insights into which sectors of economic activity are most important in a country's imports and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015452795

Efficiency aspects of the value added tax

Mooij, Ruud A. de; Hebous, Shafik; Keen, Michael - 2025

This paper examines the efficiency of the Value Added Tax (VAT), focusing on its role as a revenue-raising tool and its use to achieve non-revenue objectives. The analysis highlights the VAT's potential ability to generate revenue with minimal distortions, emphasizing its advantages over...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015455024

Comparison among indirect taxation methods for financial services

Peña, Guillermo - 2025

Purpose: The present paper analyzes the current situation of taxation of financial services, pointing out the main alternative taxation methods. Design/methodology/approach: It is carried out an analysis of them, through the application of all of them to the same numerical example. Originality:...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015407757

Determinants of value-added tax revenue transfers in municipalities of emerging economies

Abidar, Brahim; Ed-Dafali, Slimane; Kobiyh, Miloudi - 2025

This paper aims to test the hypothesis of the existence of significant tax competition between communes, which mainly concerns the share of value-added tax (VAT) proceeds, by exploring the system for allocating intergovernmental transfers in Morocco and analyzing the determinants of VAT...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015410936

VAT Exemptions, Embedded Tax, and Unintended Consequences

Chandler, William; Thomas, Alastair; Tremblay, Frederic - 2025

The value-added tax (VAT) has proved to be a highly effective tool at raising revenue in developed and developing countries alike. However, the effective operation of the VAT breaks down in the presence of exemptions. Unlike zero rates, exemptions deny input tax credits, thereby increasing...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015411888

How important is the structure of the EU economy to the VAT collection?

Zídková, Hana; Papadakis, Spyros; Arltová, Markéta; … - 2025

VAT is one of the most important sources of the public revenues in the EU Member States; therefore, it is crucial to determine the factors of VAT collection. So far, only a few researchers analyzed the influence of individual economic sectors on the indicators of VAT collection, namely...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015413408

The distributional and environmental dilemma of energy price shocks

Gutiérrez-Lythgoe, Antonio; Labeaga, José M.; Molina, … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015436445

Tax expenditures in the EU : recent trends and new policy challenges

Turrini, Alessandro; Guigue, Julien; Kiss, Áron; … - 2025

Tax expenditures are tax relief measures targeted at some socially desirable activities or specific groups of taxpayers. This paper reviews issues related to tax expenditures in the EU and presents some stylised facts related to tax expenditures in personal income taxation (PIT), value-added...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015438580

Guidelines for the appraisal of tax incentives in Madagascar

Jenkins, Glenn P.; Miklyaev, Mikhail; Sokhanvar, Amin - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015404967

Ethiopia's tax expenditure report on imported goods

Jenkins, Glenn P.; Miklyaev, Mikhail; Sokhanvar, Amin; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015404998

Sensitivity versus size: implications for tax competition

Agrawal, David R.; Bagh, Adib; Mardan, Mohammed - 2025

The conventional wisdom is that a big jurisdiction sets a higher tax rate than a small jurisdiction. We show this result arises due to simplifying assumptions that imply tax-base sensitivities are equal across jurisdictions. When more than two jurisdictions compete in commodity taxes, tax-base...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015459550

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Sensitivity versus size : implications for tax competition

Agrawal, David R.; Bagh, Adib; Mardan, Mohammed - 2025

Book / Working Paper

Distorted prices and targeted taxes in the New Keynesian Network model

Antonova, Anastasiia; Müller, Gernot J. - 2025

When confronted with sectoral shocks, policymakers often resort to targeted, sector-specific taxes in an \emph{ad hoc} fashion. Based on the New Keynesian Network model, we characterize the optimal tax response to sectoral shocks: it features twice as many tax instruments as there are sectors,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015459598