Results 191 to 200 of about 2,051,610 (416)
Price effects and pass-through of a VAT increase on restaurants in Germany: causal evidence for the first months and a mega sports event [PDF]
arXivThis paper analyses the price effects and tax pass-through of a VAT increase from 7% to 19% on restaurant services in Germany as of January 1, 2024. The Synthetic Control Method (SCM) is used to identify the causal effects of this reform using prices of goods and services unaffected by the tax change as a counterfactual for restaurant prices ...
arxiv
Long‐Term Limiting Illness in the United Kingdom: Before and After the Covid Lockdown
The International Journal of Health Planning and Management, EarlyView.ABSTRACT The purpose of this paper is to study the evolution of LTLI in the UK between the pre‐ and post‐Covid years of, respectively, 2019 and 2022 paying attention to differences in the propensity to LTLI between different subgroups of the population in each of the two years and then examining whether the propensity to LTLI changed between the years,
Vani K. Borooah, Colin G. Knox
wiley +1 more source
Thēmis, 2013 The recollection in the Peruvian tax system has been a constant problem over the years, mainly due to the high degree of informality and tax avoidance. The tax reform implemented in 2012 aimed to find a solution to these problems, yet it didn’t embrace ...
Luis Fernando Roca Lizarzaburu +2 more
doaj
Tax Reform for Pakistan: Overview and Effective Taxes for 1975-76 [PDF]
, 1986 Ehtisham Ahmad, Nicholas Stern
openalex +1 more source
Distributional and Fiscal Effects of the German Tax Reform 2000: A Behavioral Microsimulation Analysis [PDF]
In the year 2000, the German government passed the most ambitious tax reform in postwar German history aiming at a significant tax relief for households.
Peter Haan, Viktor Steiner
core
How Private Health Insurance Shapes Perceptions of Public Healthcare in Sweden
The International Journal of Health Planning and Management, EarlyView.ABSTRACT The increasing prevalence of private health insurance (PHI) in tax‐funded healthcare systems challenges the principles of equity and universalism. A significant proportion of PHI holders in such systems receive their insurance as an employment benefit, granting them access to privately funded healthcare alongside the publicly funded system ...
Linn Kullberg +2 more
wiley +1 more source
Microsimlación de políticas impositivas: La(s) reforma(s) del IRPF 2015
Rect@, 2015 In this paper we analyze the impact of the Spanish income tax reform made in 2015. With this purpose, and using the information in the database Panel de declarantes de IRPF 1999-2010 corresponding to year 2010, we run two exercises of microsimulation, in
Llavador Ancheta, Marina +1 more
doaj
The Japanese Tax Reform and the Effective Rate of Tax on Japanese Corporate Investments [PDF]
, 1989 John B. Shoven
openalex +1 more source
Intertemporal Labor Supply Effects of Tax Reforms [PDF]
In the year 2000, the German government passed the most ambitious tax reform in post-war German history aiming at a significant tax relief for households.
Peter Haan
core