Results 301 to 310 of about 1,450,624 (361)

Undeclared work in agriculture: characteristics, estimation methods, and underlying causes. [PDF]

Front Sociol
Giordani G, Giarè F, Severini S.
europepmc   +1 more source

Modeling and empirical evidence of the impact of implementation of sugar sweetened-beverages tax to reduce non-communicable diseases prevalence: a systematic review. [PDF]

Front Nutr
Firdaus S, Andarwulan N, Hariyadi P.
europepmc   +1 more source

How does progressivity impact tax morale? Experimental evidence across developing countries. [PDF]

J Dev Econ
Hoy C.
europepmc   +1 more source

Product reformulation in non-alcoholic beverages and foods after the implementation of front-of-pack warning labels in Mexico. [PDF]

PLoS Med
Salgado JC, Pedraza LS, Contreras-Manzano A, Aburto TC, Tolentino-Mayo L, Barquera S.   +5 more
europepmc   +1 more source

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How can value added tax compliance be incentivized? An experimental examination of trust in government and tax compliance costs

Journal of Money Laundering Control, 2023
Purpose This study aims to investigate the relationship between trust in government, value added tax (VAT) compliance costs and VAT compliance in the Jordanian retail industry context.
A. Alshira’h
semanticscholar   +1 more source

Does the value-added tax reduction policy promote a firm’s green innovation? Evidence from China

Applied Economics, 2023
Based on the quasi-natural experiment of the Notice on Policies Related to the Simplified Value-added Tax Rate in 2017, this paper constructs a difference-in-difference model to shed light on the impact of the value-added tax reduction policy on a firm’s
Shiyu Lu, Bo Cheng
semanticscholar   +1 more source

Chain of Values: Examining the Economic Impacts of Blockchain on the Value-Added Tax System

Journal of Management Information Systems, 2021
Blockchain technology can benefit inter-organizational activities by improving data integrity, increasing transaction transparency, and decreasing transaction costs.
Soohyun Cho, Kyungha Lee, Arion Cheong, W. No, M. Vasarhelyi   +4 more
semanticscholar   +1 more source

“Business Tax to Value-added Tax” and Enterprise Innovation Output: Evidence from Listed Companies in China

Emerging markets finance & trade, 2021
This paper examined the impact of “Business Tax to Value-added Tax” on enterprises’ innovation output, substantive innovation and the related mechanism.
Qingzi Cao, Hua Wang, Lifang Cao
semanticscholar   +1 more source

Value Added Tax [PDF]

, 2012
Die wohl verstandlichste Ubersetzung ist Mehrwertsteuer fUr die Value Added Tax (VAT). Sie ist eine indirekte Steuer und wird auf die meisten Leistungen und GUtern, die von Unternehmen erbracht, hergestellt oder geliefert werden, erhoben.1 Die Steuer wird dabei auf die Wertschupfung die sich bei den einzelnen Stufen ergibt, erhoben.
Abraham Weizman, David J. Nutt, Roni Stryjer, Roni Shiloh   +3 more
openaire   +3 more sources

Does value-added tax reform in services accelerate enterprise upgrading? Micro evidence from China

Applied Economics, 2021
This study investigates the impact of the value-added tax reform in services on enterprise upgrading during China’s transition. We found that the reform significantly accelerates the process of enterprise upgrading by using data on China’s listed ...
Fei Peng, Ling Wang, Xingxiang Shi, Huaqing Wu   +3 more
semanticscholar   +1 more source