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Year of publication
Subject
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Umsatzsteuer 5,559 Sales tax 5,553 EU countries 926 EU-Staaten 926 Steuerreform 732 Tax reform 729 Theorie 690 Theory 690 Deutschland 685 Germany 661 Steuereinnahmen 466 Tax revenue 465 Steuerwirkung 424 Tax effects 419 Steuerpolitik 399 Tax policy 388 USA 342 Indien 335 United States 335 India 332 Verbrauchsteuer 332 Excise tax 328 Steuererhebungsverfahren 315 Taxation procedure 315 Einkommensteuer 291 Income tax 287 Steuervergünstigung 264 Tax incentive 264 Steuerharmonisierung 262 Steuervermeidung 260 Tax avoidance 259 Tax harmonization 255 Criminal tax law 250 Steuerstrafrecht 250 Electronic Commerce 244 E-commerce 237 EU tax law 216 EU-Steuerrecht 216 Steuermoral 209 Tax compliance 209
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Online availability
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Free 1,858 Undetermined 630 CC license 85
Type of publication
All
Book / Working Paper 3,018 Article 2,498 Journal 60
Type of publication (narrower categories)
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Article in journal 2,183 Aufsatz in Zeitschrift 2,183 Graue Literatur 1,137 Non-commercial literature 1,137 Arbeitspapier 822 Working Paper 822 Aufsatz im Buch 309 Book section 309 Amtsdruckschrift 158 Government document 158 Hochschulschrift 152 Thesis 114 Collection of articles of several authors 107 Sammelwerk 107 Gesetz 64 Law 64 Konferenzschrift 55 Conference proceedings 36 Bibliografie enthalten 34 Bibliography included 34 Aufsatzsammlung 33 Statistik 32 Advisory report 30 Gutachten 30 Statistics 28 Conference paper 25 Konferenzbeitrag 25 No longer published / No longer aquired 21 Lehrbuch 20 Quelle 17 Textbook 16 Handbook 15 Handbuch 15 Ratgeber 15 Guidebook 13 Mehrbändiges Werk 13 Multi-volume publication 13 Amtliche Publikation 12 Collection of articles written by one author 9 Festschrift 9
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Language
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English 4,220 German 973 French 125 Spanish 92 Russian 25 Italian 21 Hungarian 19 Dutch 18 Polish 18 Croatian 16 Swedish 13 Portuguese 11 Slovenian 9 Czech 8 Serbian 8 Norwegian 6 Bulgarian 4 Finnish 4 Slovak 4 Turkish 4 Danish 3 Undetermined 3 Afrikaans 1 Ukrainian 1 Chinese 1
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Author
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Keen, Michael 55 Cnossen, Sijbren 48 Bird, Richard M. 47 Ainsworth, Richard Thompson 44 Parsche, Rüdiger 33 Due, John Fitzgerald 31 Lockwood, Ben 31 Whalley, John 31 Agrawal, David R. 29 Fox, William F. 26 Kind, Hans Jarle 25 Mukherjee, Sacchidananda 25 Weber, Michael 24 Poniatowski, Grzegorz 23 Genser, Bernd 22 Mikesell, John L. 22 Schjelderup, Guttorm 22 Büttner, Thiess 21 Nam, Chang-woon 21 Gendron, Pierre-Pascal 19 Smart, Michael 19 Gebauer, Andrea 18 Hoang, Daniel 18 Jain, Tarun 18 Fehr, Hans 17 Frenkel, Jacob A. 17 Krever, Richard 17 D'Acunto, Francesco 16 Stähler, Frank 16 Terra, Ben J. M. 16 Benzarti, Youssef 15 Bonch-Osmolovskiy, Mikhail 15 Murray, Matthew Neal 15 Razin, Asaf 15 Creedy, John 14 Feria, Rita de la 14 Das-Gupta, Arindam 13 Harju, Jarkko 13 Hellerstein, Walter 13 Madzharova, Boryana 13
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Institution
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National Bureau of Economic Research 57 European Commission / Directorate-General for Taxation and Customs Union 29 Europäische Kommission 26 OECD 13 Internationaler Währungsfonds 12 Bundesstelle für Außenhandelsinformation <Köln> 11 Europäische Union / Rat 9 Kanada / Department of Finance 8 Fachinstitut der Steuerberater 7 Ungarn / Pénzügyminisztérium 7 Deloitte 6 Europäische Kommission / Generaldirektion Steuern und Zollunion 6 CASE, Center for Social and Economic Research 5 Deutsches Institut für Wirtschaftsforschung 5 International Monetary Fund / Fiscal Affairs Dept 5 NWB Verlag 5 Springer Fachmedien Wiesbaden 5 Verlag Dr. Otto Schmidt 5 WIFO 5 Canadian Tax Foundation 4 Christian-Albrechts-Universität zu Kiel / Institut für Weltwirtschaft 4 Deutsche Steuerjuristische Gesellschaft 4 Deutschland / Bundesministerium der Finanzen 4 European Court of Auditors 4 Europäische Gemeinschaften / Rat 4 Europäische Union 4 Internationaler Währungsfonds / Fiscal Affairs Department 4 Österreichisches Institut für Wirtschaftsforschung 4 CASE - Centrum Analiz Społeczno-Ekonomicznych 3 Deutschland 3 EY 3 European Commission / Directorate-General for Economic and Financial Affairs 3 Europäischer Rechnungshof 3 Internationale Vereinigung für Steuerrecht 3 Nomos Verlagsgesellschaft 3 Peter Lang GmbH 3 PwC 3 Shaker Verlag 3 Statistik Austria 3 Vereinigung zur Wissenschaftlichen Pflege des Umsatzsteuerrechts 3
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Published in...
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International VAT monitor : a global guide to sales taxation 112 National tax journal 106 CESifo working papers 73 Working paper 60 International tax and public finance 58 NBER working paper series 57 IMF working papers 54 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 49 Working paper / National Bureau of Economic Research, Inc. 47 NBER Working Paper 46 UmsatzsteuerRundschau : UR : Zeitschrift für die gesamte Umsatzsteuerpraxis 45 Vision : journal of Indian taxation 44 Public finance review : PFR 32 IMF working paper 31 Journal of state taxation 30 Kom / Kommission der Europäischen Gemeinschaften 30 Journal of public economics 28 CESifo Working Paper Series 24 Public budgeting & finance 23 Working papers / National Institute of Public Finance and Policy 22 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 21 Ifo-Schnelldienst 21 Wirtschaft und Statistik : WISTA 21 DRD discussion paper 20 CESifo Working Paper 19 Canadian tax journal 19 Applied economics 18 Boston Univ. School of Law, Law and Economics Research Paper 18 IMF country report 18 Der Betrieb 17 Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 17 Derivatives & financial instruments 15 IMF Working Paper 15 Discussion papers / CEPR 14 Fiscal studies : the journal of the Institute for Fiscal Studies 14 GST in Australia : looking forward from the first decade ; [... A conference was hosted at RMIT University in Melbourne ...] 14 Hacienda pública española : review of public economics 14 FinanzArchiv : European journal of public finance 13 Institut Finanzen und Steuern : ifst 13 British tax review 12
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Source
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ECONIS (ZBW) 5,567 USB Cologne (EcoSocSci) 8 USB Cologne (business full texts) 1
Showing 1 - 50 of 5,576
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Tax reform on monopoly platformer in borderless economy : the incidence on prices and efficiency consequences
Morita, Shigeo; Nishimura, Yukihiro; Okoshi, Hirofumi - 2025
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Digitalization and cross-border tax fraud : evidence from e-invoicing in Italy
Heinemann, Marwin; Stiller, Wojciech - In: International tax and public finance 32 (2025) 1, pp. 195-237
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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...
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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...
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Estimating Value Added Tax (VAT) and Corporate Income Tax (CIT) Gaps in Indonesia
World Bank - 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...
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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)...
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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...
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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...
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Guidelines for the appraisal of tax incentives in Madagascar
Jenkins, Glenn P.; Miklyaev, Mikhail; Sokhanvar, Amin - 2025
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Ethiopia's tax expenditure report on imported goods
Jenkins, Glenn P.; Miklyaev, Mikhail; Sokhanvar, Amin; … - 2025
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Determinants of value-added tax revenue transfers in municipalities of emerging economies
Abidar, Brahim; Ed-Dafali, Slimane; Kobiyh, Miloudi - In: Economies : open access journal 13 (2025) 5, pp. 1-27
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...
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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...
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How important is the structure of the EU economy to the VAT collection?
Zídková, Hana; Papadakis, Spyros; Arltová, Markéta; … - In: Prague economic papers : a bimonthly journal of … 34 (2025) 1, pp. 1-25
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...
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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:...
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Fiscal policy as a stabilization tool : the case for quasi-automatic stabilizers, with an application to VAT
Blanchard, Olivier - 2025
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How to mitigate revenue uncertainty related to restructuring the GST rate structure?
Mukherjee, Sacchidananda - 2025
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The impact of tobacco taxes, VAT, and affordability on the human development index : a global perspective on future economic trends
Mgammal, Mahfoudh Hussein - In: Cogent economics & finance 12 (2024) 1, pp. 1-20
The objective of this study is to analyse the correlation between different types of taxation, price, usage, Human-Development-Index (HDI), affordability, and Gross-Domestic-Product(GDP) per capita. In particular, this work hypothesizes that there is a positive relationship between tobacco taxes...
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Can value-added tax refund policy inhibit corporate financial fraud? : evidence from China
Yu, Wei; Yan, Yueyun; Zhu, Keying; Zhang, Peijue - In: Emerging markets review 63 (2024), pp. 1-18
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VAT Refunds and Firms' Performance
Pineda Pinto, David; Bermúdez, Jose Carlo; Scot, Thiago - 2024
Late or unreliable refunds of credits undermine the best traits of value-added tax (VAT) systems and might affect firms' growth and investment opportunities. This paper uses administrative tax records in Honduras to study a tax reform that decreased the withholding rate of value-added tax...
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VAT pass-through and competition : evidence from the Greek islands
Dimitrakopoulou, Lydia; Genakos, Christos; Kampouris, … - In: International journal of industrial organization 97 (2024), pp. 1-18
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EU VAT changes as regards the special scheme for small enterprises : Council Directive (EU) 2020/285 Commission Implementing Regulation (EU) 2021/2007 : explanatory notes
European Commission / Directorate-General for Taxation … - 2024
The special scheme for small enterprises ('SME scheme') allows small enterprises to sell goods and services to their customers without charging VAT (VAT exemption) and to get some simplifications regarding their compliance and invoicing obligations. This scheme is optional, so small enterprises...
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New VAT rules for small businesses
European Commission / Directorate-General for Taxation … - 2024
From 1 January 2025, EU small businesses can use the VAT exemption in Member States where they are not established. They can do this through a single registration in the Member State of establishment, allowing them to fully benefit from the EU internal market.
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VAT compliance gap due to Missing Trader Intra-Community (MTIC) fraud : executive summary; Phase II
Poniatowski, Grzegorz (contributor);  … - European Commission / Directorate-General for Taxation …; … - 2024
Missing trader intra-Community (MTIC) fraud is a prominent form of VAT non-compliance, which involves a fraudulent trader supplying goods and services to other businesses, collecting the tax due on the supply, and then disappearing without remitting it to the tax authorities. This type of fraud...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015322146
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VAT compliance gap due to Missing Trader Intra-Community (MTIC) fraud : final report; Phase II
Poniatowski, Grzegorz (contributor);  … - European Commission / Directorate-General for Taxation …; … - 2024
A specific form of VAT non-compliance in the EU that warrants particular attention is missing trader fraud. This scheme involves a fraudulent trader supplying goods and services to other businesses, collecting the tax due on the supply, and then disappearing without remitting it to the tax...
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VAT gap in the EU : report 2024 : executive summary
Poniatowski, Grzegorz (contributor);  … - European Commission / Directorate-General for Taxation …; … - 2024
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The VAT gap in the EU [2024]
European Commission / Directorate-General for Taxation … - 2024
The VAT compliance gap measures the difference between the VAT revenue that would be collected in the case of full compliance and the actual revenue collected. The actionable VAT policy gap measures the VAT revenue foregone due to those reduced VAT rates and exemptions which could, in principle,...
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VAT gap in the EU : 2024 report
Poniatowski, Grzegorz (contributor);  … - European Commission / Directorate-General for Taxation …; … - 2024
Value Added Tax (VAT) in the European Union (EU) is a broad-based tax levied on goods and services used or consumed in the territory of the EU. It serves as one of the core revenue sources for the general government of EU Member States. In 2023, the VAT revenue-to-GDP ratio amounted to 7.2% of...
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On the role of sales taxes for efficient compensation of property loss under strict liability
Baumann, Florian; Friehe, Tim - In: Review of law and economics : publ. in cooperation with … 20 (2024) 1, pp. 21-34
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A practical method in taxing e-commerce transactions via payment gateway : the role of payment service providers
Nur Ashikin Ishak; Mohd Rizal Palil; Siti Fatimah Abdul … - In: Global business and finance review 29 (2024) 6, pp. 1-16
Purpose: This study aims to propose a potential tax model for taxing e-commerce transactions in Malaysia. Design/methodology/approach: A qualitative approach was employed in this study to unravel methods for taxing e-commerce transactions in Malaysia by interviewing key policymakers, tax...
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Regional productivity differences in the UK and France : from the micro to the macro
Kauma, Bridget; Mion, Giordano - 2024
We propose a new data resource that attempts to overcome limitations of standard firm-level datasets for the UK (like the ARD/ABS) by building on administrative data covering the population of UK firms with at least one employee. We also construct a similar dataset for France and use both...
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Climate shocks and economic resilience : evidence from Zambia's formal sector
Adu-Ababio, Kwabena; Mwale, Evaristo; Oliveira, Rodrigo … - 2024
Low-income countries face the combined challenges of climate shocks and limited domestic revenue mobilization, yet these issues are rarely studied together. This paper provides new evidence on the impact of climate shocks on firm performance and tax revenue in a lowincome country context, using...
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VAT compliance gap due to Missing Trader IntraCommunity (MTIC) fraud : executive summary : phase 1
European Commission / Directorate-General for Taxation …; … - 2024
Missing Trader Intra-Community fraud (MTIC fraud) is a type of VAT fraud under which a fraudulent trader supplies goods and services to other businesses, collects the tax due on the supply from their customers, and disappears without ever remitting it to the tax authorities. This phenomenon...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015277241
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The legal and real incidence of VAT reforms in Mexico: distributional effects and impacts on poverty
Rivas, Aldair; Chávez, Emmanuel; Rojas, Irvin; … - 2024
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A comparative evaluation of fiscal stabilization strategies during the Covid-19 pandemic with Germany as a reference point
Baudisch, Victoria; Neuenkirch, Matthias - In: The Economists' voice 21 (2024) 1, pp. 29-63
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Sri Lanka : Technical Assistance Report-Repeal of Simplified Value Added Tax and the Transition to Risk-Based Value Added Tax Refund Processing
International Monetary Fund / Fiscal Affairs Dept - 2024
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Pricing GHG emissions in agriculture : accounting for trade and fairness for effective climate policy
Ricci, Mattia; Pérez Domínguez, Ignacio; Hristov, Jordan - 2024
Although agriculture is an important source of greenhouse gas emissions, the sector remains out of scope for greenhouse gas (GHG) pricing policies. To align the future food system with the transition to net zero emissions, two key questions arise: To what extent can tax policies help achieving...
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Exploring determinants of VAT gaps using structural equation models : a MIMIC approach
Hasíková, Iva - In: European journal of government and economics : EJGE 13 (2024) 2, pp. 189-205
This study explores the estimation of the VAT gap using the Multiple Indicators and Multiple Causes (MIMIC) model, a specific type of structural equation model. The VAT gap, a significant indicator of tax revenue loss and inefficiency in VAT collection, is treated as a latent variable driven by...
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Competitive wages and tax evasion in a Cournot duopoly
Buccella, Domenico; Fanti, Luciano; Gori, Luca - In: Theory and decision : an international journal for … 97 (2024) 3, pp. 585-594
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The effect of unconventional fiscal policy on consumption : new evidence based on transactional data
Koeniger, Winfried; Kress, Peter - 2024
We use novel transaction-level card expenditure data to estimate the effect of the temporary value-added tax (VAT) cut in Germany 2020. We find that the annualized growth rate of expenditures for durables increased by 6 percentage points (pp) during the tax cut, with a particularly strong...
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You can't tax what you can't see : using fixed cargo scanners to combat tax evasion
Davies, Ronald B.; McNabb, Kyle; Palanský, Miroslav - 2024
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Wait no more: how the administration of VAT refunds impacts firm behaviour
Brusco, Giacomo; Piek, Marlies; Velayudhan, Tejaswi - 2024
Refunds are an essential feature of well-functioning VAT systems and take up a sizeable portion of government spending. In South Africa, refunds amount to 50 per cent of gross VAT collection, representing a substantial transfer from the government to taxpayers that has to occur at relatively...
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Applying VAT to private school fees and removing the business rates charitable rates relief for private schools
Marlow, Maxwell - Adam Smith Institute <London> - 2024
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Cross-border shopping of alcohol : what is the effect on tax revenue and sales and which products are most affected?
Friberg, Richard; Steen, Frode; Ulsaker, Simen A. - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015078288
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Value added tax rate variation, import demand and sectoral output in Nigeria
Nomkuha, Joshua Kpelai; Asooso, Aondoawase; Abachi, … - In: CBN journal of applied statistics 15 (2024) 1, pp. 33-53
This study employs computable general equilibrium (CGE) model to estimate the effect of increase in value added tax (VAT), from 5 per cent to 7.5 per cent, on import demand and sectoral output in Nigeria. The study uses 2020 as the base year for the data analysis. The results show that increase...
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Unconventional fiscal policy in times of high inflation
Dao, Mai; Dizioli, Allan; Jackson, Chris; Gourinchas, … - In: Monetary policy responses to the post-pandemic inflation, (pp. 331-345). 2024
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The government's record on tax 2010-24
Adam, Stuart; Miller, Helen; Upton, Bobbie - 2024
This report gives a high-level overview of tax policy across the period 2010 to 2024. An appendix summarises the main tax policy changes. There are some clear distinctions between the governments before 2019 (including the coalition government of 2010-15) and the governments from 2019. Most...
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E-tax system adoption and tax compliance in Ethiopia : large and medium taxpayers' experience
Yimam, Seid; Lidetu, Kebede; Belete, Tihtina - 2024
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VAT compliance gap due to Missing Trader IntraCommunity (MTIC) fraud : final report : phase 1
CASE - Centrum Analiz Społeczno-Ekonomicznych; … - 2024
Missing Trader Intra-Community fraud (MTIC fraud) is a type of VAT fraud under which a fraudulent trader supplies goods and services to other businesses, collects the tax due on the supply from their customers, and disappears without ever remitting it to the tax authorities. This phenomenon...
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Salience and taxation with imperfect competition
Kroft, Kory; Laliberté, Jean-William; Leal-Vizcaíno, René - In: The review of economic studies : RES 91 (2024) 1, pp. 403-437
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Is sales tax included in the price? : consumer inattention and price competition
Shy, Oz - 2024
Sales tax is generally not included in the advertised price quoted to consumers in the United States. In contrast, value added taxes (VAT) are embedded into the price in most other countries. This article investigates how the two different pricing structures and consumers' decision-making...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014553933
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