Search Results - subject_exact:"Umsatzsteuer"

Narrow search

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://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://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://ebvufind01.dmz1.zbw.eu/10015654285

Show one more version 1

Navigating the amazon : the incidence of digital service taxes

Langenmayr, Dominika; Muddasani, Rohit Reddy - 2026

Book / Working Paper

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://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://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://ebvufind01.dmz1.zbw.eu/10015615634

Show one more version 1

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://ebvufind01.dmz1.zbw.eu/10015615807

Can higher education levels improve tax compliance?

Gazilas, Emmanouil Taxiarchis; Bragoudakis, Zacharias - 2026

Persistent link: https://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://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://ebvufind01.dmz1.zbw.eu/10015586647

Show one more version 1

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://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://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://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://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://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://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://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://ebvufind01.dmz1.zbw.eu/10015484621

Using computerized information to enforce VAT : Evidence from Pakistan

Shah, Jawad - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015559354

Show one more version 1

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://ebvufind01.dmz1.zbw.eu/10015668096

Estimating the impact of Value Added Tax exemptions on smartphone penetration in Colombia using the synthetic control method

Kammardi Sachidananda, Sindhura; Gwaka, Leon Tinashe; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015676150

Taxing cross-border services

Hebous, Shafik; Crowley, Brendan; Das, Rasmi; Hanappi, Tibor - 2026

Faced with the limitations of existing tax frameworks for cross-border trade in services - particularly the lack of taxing rights over certain income from highly digital business models and the continuing scope for profit shifting through payments for cross-border services - countries and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015675257

Do value added tax class rulings matter in universities?

Naidoo, Predashni; Mvunabandi, Jean Damascene; Phesa, … - 2026

This study empirically analysed the class ruling at two South African universities. The principles underpinning the Canons of Taxation, Consumption Theory, and the Principle of Neutrality were reviewed as analytical benchmarks. The literature review synthesised prior studies that examined the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015671913

Fiscal policy during the cost-of-living crisis

Pidkuyko, Myroslav; Rossi, Raffaele - 2026

We study the household welfare effects of fiscal support during the 2021-2023 inflation surge. We compare two common policy responses: temporary VAT cuts on food and energy, and expansions of means-tested transfers. Using a quantitative heterogeneous-household model of saving, expenditure...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015676450

VAT withholding scheme and tax compliance : evidence from Ghana

Boahen, Emmanuel Adu; Opoku, Kwadwo; Manu, Joseph Adjei - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016061457

The split payment mechanism and financial liquidity of enterprises in section F-construction

Przekota, Grzegorz; Kowal-Pawul, Anna; Pitera, Rafał - 2026

Objective: The aim of the study conducted in the article is to examine whether the split payment mechanism (SPM) affects the financial liquidity of enterprises in section F - construction. It was also determined whether adjustments to liquidity ratios should be made for enterprises whose...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016061877

The limits of a broad VAT cut : pass-through heterogeneity and welfare interpretation

Barczay, Michael; Hebous, Shafik; Zimmermann, Tom - 2026

This paper studies heterogeneity in the pass-through of Germany's temporary VAT reduction in July 2020. Using confidential product-level CPI data, we document substantial dispersion in consumer-price responses: nearly half of standard-rate products show no consumer-price change, while 30 percent...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016083761

Free the period? : evaluating tampon tax reforms using household scanner data

Kinnl, Klara; Wohak, Ulrich - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016070526

Show one more version 1

Free the period? : evaluating tampon tax reforms using household scanner data

Kinnl, Klara; Wohak, Ulrich - 2023

Book / Working Paper

Brazil's VAT Reform : Improving Equity

Cebreiro Gomez, Ana - 2026

After decades in the making, Brazil’s landmark VAT reform was approved in 2023. The primary objective of the reform is to eliminate distortions and reduce the complexity of the current consumption tax system while maintaining revenue neutrality. In addition, specific design features were...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016087589

Macro-Distributional Implications of VAT Reform Supporting Public Investment in Cabo Verde

Cunha, Daniel - 2026

This paper assesses the macroeconomic and distributional effects of VAT reform to finance public investment in Cabo Verde. The analysis shows that VAT reform can strengthen fiscal space and support growth, but may be regressive without accompanying measures. Targeted transfers can offset...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016087923

From law to practice : Bhutan's GST rollout and lessons for small digitalising economies

Niesten, Hannelore - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016085175

Estimating the demand and supply price-elasticity of housing floor space using a quasi-experiment VAT cut

Chapelle, Guillaume; Trannoy, Alain - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016090771

Mandatory transaction-based reporting and the VAT compliance gap : evidence from EU member states

Cagle, Melissa Nihal - 2026

The European Union has mandated digital reporting of cross-border VAT transactions from 2030, yet quasi-experimental evidence on the official compliance gap remains limited and does not cover the full range of national transaction-reporting architectures. This paper estimates their effect on...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016090635

A poorly targeted subsidy? : the fiscal and social costs of EU VAT expenditures

Christl, Michael - 2026

Value-added tax (VAT) systems in EU Member States deviate substantially from a uniform-rate benchmark through reduced rates and exemptions, typically motivated by distributional concerns. This paper provides microsimulation evidence on the fiscal and distributional effects of the full set of VAT...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016093611

Estimating the VAT gap in Ghana

Iddrisu, Abdul Malik; Mikloš, Martin; Phillips, David; … - 2026

The value added tax (VAT) is the cornerstone of Ghana’s revenue system, plays a central role in the country’s Medium-Term Revenue Strategy (MTRS) and has recently (January 2026) seen significant reforms to bring its design more into line with standard international practice. This report...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016092489

A survey of the Ghanaian tax system (2026)

Iddrisu, Abdul Malik; Mikloš, Martin; Abrokwah, Edward; … - 2026

Ghana’s economy has been recovering significantly in recent years after a period of severe macro-economic stress between 2020 and 2023 that was characterised by slow growth, rising public debt, high inflation and a sharp depreciation of the local currency. Gross domestic product (GDP) growth...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016087395

Tax administration and firm performance : evidence from VAT refund delays

Overbeck, Daniel Gregory; Adu-Ababio, Kwabena; Lungu, Eliya - 2026

This paper shows how weak tax administration leads to economic costs for firms in developing countries. We study the case of VAT refund processing in Zambia, where, as we document in a novel dataset, firms wait 700 days for reimbursement, on average. Linking our dataset to the universe of tax...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016092763

Electricity prices : IFS green budget chapter

Jarvis, Stephen; Levell, Peter; Upton, Bobbie - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016092491

A survey of the Ethiopian tax system (2025-26)

Seid, Edris Hussein; Waltmann, Ben - 2026

This report describes Ethiopia’s tax system, documents the level and composition of tax revenue, reviews recent reforms and benchmarks Ethiopia’s tax revenue collections against regional peer countries.

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016092494

The VAT sharing reform as an incentive : how china’s manufacturing sector returned from the fictitious economy to the real economy

Xie, Zhenfa; Wang, Zhen - 2026

Constructing a modern industrial system anchored in the real economy constitutes a core requirement for industrial development in the new era. Guiding manufacturing enterprises to "return from fictitious to real" is of great significance for boosting real investment and promoting the development...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016091751

Assessing the effect of Value-Added Tax (VAT) on the transport sector in South Africa

Dithate, Tshepang; Mngomezulu, Nombali Ntombifuthi; … - 2026

The transport sector is central to South Africa's economic development by enabling trade, connectivity, and productivity. As a key source of fiscal revenue, value-added tax (VAT) influences sectoral performance through its effects on production costs, investment, and demand. This study...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016098215

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://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://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://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://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://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://ebvufind01.dmz1.zbw.eu/10015330676

Show one more version 1

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://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://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://ebvufind01.dmz1.zbw.eu/10015419411