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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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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
VALUE ADDED TAX IN REORGANISATION [PDF]
Acta Oeconomica Pragensia, 2018 This paper discusses the current Czech and European legal framework applicable to the adjustment to the taxable amount with respect to claims partially cancelled due to the insolvency of the customer resolved by reorganisation. The partial cancellation, according to the authors, serves as grounds to adjust a taxable amount under the EU VAT Directive ...
Jan Králíček, Václav Žalud
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Is the Value Added Tax System Sustainable? The Case of the Czech and Slovak Republics
Sustainability, 2020 The value added tax is an important part of revenues of the European Union and its Member States. The aim of the paper is to statistically analyse the extent of positive impact of selected legislative measures introduced in the fight against tax evasion ...
Kateřina Krzikallová +1 more
semanticscholar +1 more source
Value-added taxation in Ukraine in conditions of economic instability
Економіка, управління та адмініструванняRecent years have been characterized by significant fluctuations in the economy due to the influence of external factors, such as the pandemic, which significantly affected the economy of Ukraine, and the full-scale invasion of Russia. Value added tax is
I.V. Zhyhlei, D.O. Maikovets
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The Effects of the Value-Added Tax on Revenue and Inequality
, 2019 This paper examines the impact of the introduction of the value-added tax on inequality and government revenues using newly released macro data. We present both conventional country fixed effect regressions and instrumental variable analyses, where VAT ...
Kaisa Alavuotunki +2 more
semanticscholar +1 more source
Constitutionale, 2022 The proper functioning of the Gulf Cooperation Council (GCC) single market necessitates the elimination of discriminatory value-added tax (VAT) laws on commodities.
Tif Said Suhail Al Mazroui +4 more
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THE ECONOMIC AND SOCIAL IMPACT OF THE ADOPTION OF VALUE-ADDED TAX IN SAUDI ARABIA
International Journal of Economics Business and Accounting Research (IJEBAR), 2020 The purpose of this study is to determine the economic and social effects of the adoption of value-added tax in the Kingdom of Saudi Arabia. To achieve this goal, a descriptive and an analytical approach was used.
Adel Bogari
semanticscholar +1 more source
Consumption Tax Options for California [PDF]
, 2011 Reviews concerns about the state's current tax system and evaluates potential consumption-based tax reforms, including retail sales tax reform, corporate income tax reform, gross receipts tax, value added tax, and sales-apportioned tax on value ...
Alan J. Auerbach
core
An Overview over Value Added Tax Gap in the European Union [PDF]
Ovidius University Annals: Economic Sciences SeriesValue Added Tax (VAT) is a common tax to European Union Member States and is one of their main sources of revenue. Currently, in the European Union, the analysis and measurement of the Value Added Tax gap (VAT gap) has become necessary for fiscal ...
Ileana Iulia Istudor +2 more
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