Results 331 to 340 of about 1,755,488 (383)

The Impact of the Shadow Economy on Indirect Tax Revenues

, 2015
This paper examines empirically the impact of the shadow economy on indirect tax revenues in an unbalanced panel of 125 countries for the period 1990–2011.
Mina Vlachaki
semanticscholar   +1 more source

TAX INCIDENCE, INDIRECT TAXES, AND TRANSFERS

National Tax Journal, 1985
This paper suggests that it is incorrect to allocate indirect output taxes, such as general sales taxes, to consumption in a tax incidence analysis.
openaire   +2 more sources

Indirect tax harmonization in Denmark

Weltwirtschaftliches Archiv, 1992
Die 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 ...
openaire   +2 more sources

Indirect taxes

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.
openaire   +2 more sources

Consequences of harmonization of indirect taxes for Luxembourg

Journal of Policy Modeling, 1995
Abstract 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.
openaire   +4 more sources

Modelling Indirect Taxes and Tax Reform

1999
Indirect 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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Local Tax Competition and Indirect Tax Exportation

Public Finance Review, 2012
This article studies capital tax competition in a model with external ownership of fixed factors. A simple condition is provided on the feasibility of an efficient Nash equilibrium, which depends only on factor income shares, the elasticity of substitution in production, and the size of the public sector.
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Marginal Indirect Tax Reform in Australia [PDF]

Economic Analysis and Policy, 1999
Abstract This paper examines indirect tax reform in Australia using the method developed by Ahmad and Stem (1984). It is usual, in calculating the changes in demand that would result from marginal tax reform, to use aggregate own-price and cross-price demand elasticities.
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Indirect tax reform and the role of exemptions

, 2005
This paper examines the question of whether indirect tax rates should be uniform, using four different modelling strategies. First, marginal tax reform is examined.
J. Creedy
semanticscholar   +1 more source

Tax Compliance Through MABS: The Case of Indirect Taxes [PDF]

, 2007
Multi-agent systems can be used in social simulation to get a deeper understanding of complex phenomena, in such a way that predictions can be provided and tested, and policies can be designed in a solid individually grounded manner. Our aim is explore this link between micro-level motivations leading to and being influenced by macro-level outcomes in ...
João Balsa, Helder Coelho, Luis Antunes
openaire   +1 more source