Results 11 to 20 of about 605,367 (283)
The value added tax: Its causes and consequences [PDF]
Journal of Development Economics, 2009 Almost unknown in 1960, the value added tax (VAT) is now found in more than 130 countries, raises\ud around 20 percent of the world’s tax revenue, and has been the centerpiece of tax reform in many developing\ud countries. This paper explores the causes and consequences of the remarkable rise of the VAT.
Michael Keen, Ben Lockwood
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Prices, Availability and Affordability of Medicines with Value-Added Tax Exemption: A Cross-Sectional Survey in the Philippines [PDF]
Int J Environ Res Public Health, 2020 Background: Developing countries, such as the Philippines, started implementing policies to improve access to medicines, which is a vital step toward universal healthcare coverage.
K. Lambojon +9 more
semanticscholar +2 more sources
Changes in the Value Added Tax System [PDF]
Newsletter : an occasional publication of the Institute of public finance, 2012 At its session held on 17 February 2012, the Croatian Parliament passed the Act on Amendments to the Value Added Tax (VAT) Act. Even without being labelled as “a mater of urgency”, the underlying legislative procedure (starting with the announcement of the Amendments late in 2011, and ending with the completion of the Government and parliamentary ...
Danijela Kuliš
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VALUE-ADDED TAX IN THE DIGITAL ECONOMY: A FRESH LOOK AT THE SOUTH AFRICAN DISPENSATION
Obiter, 2021 The online purchase of digital goods has the propensity to generate tax liability involving a notable rise in administrative costs for tax authorities.
Ruddy Kabwe, SP van Zyl
semanticscholar +1 more source
Replacing fallow with field pea in wheat production systems across western Nebraska
Agronomy Journal, Volume 114, Issue 6, Page 3329-3346, November/December 2022., 2022 Abstract Integration of field pea (Pisum sativum L.) (FP) into dryland cropping systems has increased due to ecological and economic benefits, paired with a growing market for pea‐derived products. Challenges exist in the High Plains that limit the integration of crop rotations to replace fallow periods with FP in wheat (Triticum aestivum L.)‐based ...
Samuel T. Koeshall +4 more
wiley +1 more source
Tax avoidance: the aspect of value added tax
Entrepreneurship and Sustainability Issues, 2020 Tax avoidance is probably as old phenomenon as the taxes themselves. The literature has disclosed that tax avoidance is a worrying problem facing not only the Baltic economies but also the global economy. Tax avoidance and VAT in particular, undoubtedly causes significant damage to the functioning of the public sector and to the financing of public ...
Egidijus Bikas, Greta Bagdonaitė
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Is the Value Added Tax Naturally Progressive? [PDF]
SSRN Electronic Journal, 2006 A broad based consumption tax, such as a value added tax, is generally considered to be a regressive tax. This conclusion, however, has not taken into account the fact that in developing countries the commodities on which poor households spend most of their income, even if they are included in the legal tax base, are administratively impractical to tax.
Jenkins, Glenn P. +5 more
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The Value-Added Tax Reform Puzzle [PDF]
SSRN Electronic Journal, 2011 We explore the impact of a tax reform in some provinces of China which eliminated the value-added tax on some investment goods. While the goal of the experiment was to encourage upgrading of technology, our results suggest that there was no evident increase overall in fixed investment, and employment fell significantly in the treated provinces and ...
Cai, Jing, Harrison, Ann
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AIChE Journal, Volume 69, Issue 2, February 2023., 2023 Abstract Nitrates from agricultural wastewater are harmful to human health and result in eutrophication. Several emerging electrochemical technologies have been developed independently to enable efficient recovery and recycling of nitrate waste; however, it remains unclear whether the implementation of such combined technologies can be economically ...
Sharmila Samaroo, David P. Hickey
wiley +1 more source
Journal of Economic PerspectivesThe value-added tax (VAT) is a cornerstone of the modern tax system. It has many desirable properties in theory: it does not distort firms' production decisions, it is difficult to evade, and it generates a substantial amount of revenue.
Anne Brockmeyer +4 more
semanticscholar +1 more source