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Microsimulation of indirect taxes
International Journal of Microsimulation, 2010 In most cases microsimulation methods are used to create ex ante evaluations of reforms in the personal income tax system or in social security contributions and benefits. This paper reports on an incorporation of expenditure data and indirect taxes, mainly VAT, excises and other consumption taxes, in the EUROMOD-framework.
André Decoster +3 more
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Journal of Public Economics, 1984
Abstract This paper examines some aspects of the decision to evade indirect taxes in the context of a monopolistic firm: in particular, the degree of interdependence between the tax shifting and the tax evasion decisions is analyzed both in the case of a fixed and of a variable probability of being detected.
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Abstract This paper examines some aspects of the decision to evade indirect taxes in the context of a monopolistic firm: in particular, the degree of interdependence between the tax shifting and the tax evasion decisions is analyzed both in the case of a fixed and of a variable probability of being detected.
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TAX INCIDENCE, INDIRECT TAXES, AND TRANSFERS
National Tax Journal, 1985This paper suggests that it is incorrect to allocate indirect output taxes, such as general sales taxes, to consumption in a tax incidence analysis.
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Indirect tax harmonization in Denmark
Weltwirtschaftliches Archiv, 1992Die Harmonisierung der indirekten Steuern in Danemark.- In dem Artikel wird untersucht, wie sich die ursprunglichen Vorschlage der EG-Kommission zur Steuerharmonisierung aus dern Jahre 1987 auf die danische Volkswirtschaft auswirken. Der Verfasser verwendet ein Modell des allgemeinen Gleichgewichts, um die Senkung der danischen Mehrwertsteuer- und ...
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European Economic Review, 1981
Abstract Financing ever-growing governmental services in a non-inflationary manner is one of the main problems of public policy for all governments, including those of Greece and the EEC countries. The accession of Greece to the EEC would require tax reforms, especially in indirect taxes, which include tariffs and turnover or value added taxes.
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Abstract Financing ever-growing governmental services in a non-inflationary manner is one of the main problems of public policy for all governments, including those of Greece and the EEC countries. The accession of Greece to the EEC would require tax reforms, especially in indirect taxes, which include tariffs and turnover or value added taxes.
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Consequences of harmonization of indirect taxes for Luxembourg
Journal of Policy Modeling, 1995Abstract The European Commission has made several proposals and has implemented various measures to achieve a single European market. Some of these proposals concern the harmonization of value-added taxes (VAT) and excise duties. Despite the fact that the choice of the proposed level of the VAT and excise duty rates is based on the current situation ...
van Leeuwen, M.J., Tang, P.J.G.
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Modelling Indirect Taxes and Tax Reform
1999Indirect taxes have become an increasingly important revenue–raising tool for governments in developed countries. In this book, John Creedy applies his wealth of experience and expertise to the analysis of indirect taxes and, in particular, concentrates on the modelling of indirect tax reform and its distributional implications.
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