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Indirect tax reform and the role of exemptions [PDF]
Fiscal Studies, 2001 AbstractThis paper examines the question of whether indirect tax rates should be uniform, using four different modelling strategies. First, marginal tax reform is examined. This is concerned with the optimal direction of small changes in effective indirect tax rates and requires considerably less information than the calculation of optimal rates ...
J. Creedy
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Indirect Taxes on International Aviation* [PDF]
IMF Working Papers, 2007 AbstractThere has recently been much discussion of the possible use of internationally coordinated indirect taxes, or equivalent charges, on international aviation, whether as a source of finance for development or as part of a response to heightened concerns with climate change.
Michael Keen, Jon Strand
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Impacts of Direct and Indirect Tax Reforms in Vietnam: A CGE Analysis [PDF]
Economies, 2019 The study applies a multi-sector multi-household static computable general equilibrium (CGE) tax model to assess the economy-wide impacts of taxes in Vietnam.
Keshab Bhattarai +2 more
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Indirect Taxes and Relative Prices [PDF]
The Quarterly Journal of Economics, 1967 I. Introduction, 125. — II. The effect of indirect taxes upon the price structure, 126. — III. Some implications, 134. — IV. Summary and Conclusions, 138.
Ann F. Friedlaender
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Microeconomic Effects of Indirect Taxes [PDF]
Baikal Research Journal, 2021 Throughout its entire history Russian tax system has been built on the prevalence of indirect taxation. In the Russian tax system such taxes account for more than 60 % and their level and amount has a significant impact on the economy. The ratio between direct and indirect taxes is one of the indicators of the quality of the tax system.
V. A. Bubnov, Yuliya Urazumbetova
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The Rate Structure of Indirect Taxes in Pakistan [PDF]
The Pakistan Development Review, 1964 The purpose of this paper is to examine the rate structure of indirect taxes in Pakistan with particular emphasis on the incentive aspects of the tax structure. It is a part of a series of studies to evaluate the impact of the fiscal system in Pakistan, which is being undertaken by the Fiscal and Monetary Section of the Pakistan
Ghulam Mohammad Radhu
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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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Monetary and Fiscal Policy Aspects of Indirect Tax Changes in a Monetary Union [PDF]
Social Science Research Network, 2009 In recent years a number of European countries have shifted their tax structure more strongly towards indirect taxes, motivated, inter alia, by the intention to foster competitiveness.
Anna Lipińska, Leopold von Thadden
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Targeting, Cascading, and Indirect Tax Design
IMF Working Papers, 2013 Purpose– The purpose of this paper is to address two fundamental issues in indirect tax design. It first revisits the case for reduced rates on items especially important to the poor, and then explores the welfare costs from cascading taxes.Design/methodology/approach– Applied theory was used in this paper.Findings– On the first issue, the paper ...
M. Keen
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Impact of Direct and Indirect Tax on the Nigerian Economic Growth
Binus Business Review, 2017 This research examined the direct and indirect impact of taxation on the Nigerian economic growth. This research centered on two major objectives by focusing on the trend of direct and indirect tax and the impact of the Nigerian tax system on the growth ...
Oyebisi Mary Ogundana +4 more
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