Results 21 to 30 of about 44,149 (57)
Economic Effects of VAT Reform in Germany [PDF]
In the tax policy debate, differentiation of value-added taxes is often justified by distributional concerns. Our quantitative analysis for Germany indicates that such concerns are misplaced.
Kraus, Margit +3 more
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Implementing VAT in India :Implications for Federal Polity [PDF]
Over the last few years, many attempts have been made to implement VAT in India. Initially, all states were to move to VAT system by 2000, but administrative problems and concern over the revenue implications of the change delayed the scheduled ...
Sharma, Chanchal Kumar
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Delhi’s VAT Department- Mixed Results and Lessons for GST [PDF]
The Value Added Tax (VAT) system is a system of indirect taxation that replaced the previous sales tax regime in India. Like its predecessor, VAT is implemented at the state level and applies to all goods traded within the state.
Garg, Rahul
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Recent Russian Debate on Moving from VAT to Sales Taxes and Its Global Implications [PDF]
We discuss recent policy debate in Russia on moving from the present value added tax to a sales tax structure covering households, government and exports.
Vera Kononova, John Whalley
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Rebalancing and the Chinese VAT: Some Numerical Simulation Results [PDF]
This paper presents numerical simulation results that suggest that China can both reduce its trade imbalance and receive welfare benefits by switching the value added tax (VAT) regime from the current destination principle to an origin principle.
Chunding Li, John Whalley
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Impact of VAT Exemptions in the Postal Sector on Competition and Welfare [PDF]
The focus of our paper is on the competitive effects of the proposed VAT regime relative to selected alternatives. We also highlight the welfare effects of various VAT scenarios.
Markus Lang +4 more
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The Value Added Tax: Its Causes and Consequences [PDF]
Almost unknown in 1960, the value added tax (VAT) is now found in more than 130 countries, raises around 20 percent of the world’s tax revenue, and has been the centerpiece of tax reform in many developing countries.
Ben Lockwood, Michael Keen
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, 2013 The Swedish Supreme Administrative Court (SAC) recently delivered its judgments in two cases regarding the possibility of transferring the non-deductible input VAT in a cross-border situation.
Cejie, Katia,
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EU CYBER VAT Fighting cyber-VAT fraud in the EU: a comparative criminological and criminal law study [PDF]
DIGITAL SOCIETY AND VAT FRAUD: FINAL RESULTS OF THE EU CYBER VAT PROJECT Co-financed by OLAF's Union Anti-Fraud ...
Baratto, Gabriele +5 more
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VAT on Intra-Community Trade and Bilateral Micro Revenue Clearing in the EU [PDF]
This study discusses European Commission’s recent proposal to combat VAT fraud by taxing intra-Community supplies at a common rate of 15%, accompanied by the internal correction of input-tax gap between an importer and his own national tax authority ...
Christian Breuer, Chang Woon Nam
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