Results 71 to 80 of about 251,567 (156)

The value-added tax reform puzzle [PDF]

open access: yes
This explores 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, the results suggest that there was no evident ...
Cai, Jing, Harrison, Ann
core   +2 more sources

“Value Added Taxes, Chain Effects and Informality”, Second Version [PDF]

open access: yes
This paper investigates determinants of informal economic activity. We present an equilibrium model of informality and test its implications using a survey of 48,000+ small firms in Brazil.
Jose A. Scheinkman, Aureo de Paula
core  

The Value Added Tax: Its Causes and Consequences [PDF]

open access: yes
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
core   +2 more sources

Pengaruh Economic Value Added (EVA) terhadap Market Value Added (MVA) pada Perusahaan yang Melakukan Initial Public Offering (IPO) di Bursa Efek Indonesia

open access: yes, 2012
The purpose of this research is to find The Economic Value Added (EVA) affects the Market Value Added (MVA) in companies that already did Initial Public Offering (IPO) in Indonesia Stock Exchange.
Asmara, Andika Jaka
core  

USING ECONOMIC VALUE ADDED (EVA) TO EXAMINE FARM BUSINESSES

open access: yes
The four profitability measures recommended by the Farm Financial Standards Task Force have limitations for examining wealth creation. Non-farm corporations, by contrast, have started to use Economic Value Added (EVA) to measure wealth creation.
Ibendahl, Gregory A., Fleming, Ronald A.
core  

An Analysis of South Africa's Value Added Tax [PDF]

open access: yes
In this paper, the authors describe South Africa's value added tax (VAT), showing that (1) the VAT is mildly regressive, and (2) it is an effective source of government revenue, compared with other tax instruments in South Africa.
Kearney, Marna   +3 more
core  

Why work ‘at home’? Oxfam’s value-added and the UK Poverty Programme [PDF]

open access: yes
International development NGOs are in existential crisis. Their legitimacy and added value are increasingly challenged. While scholars have focussed on legitimacy, work on ‘value-added’ is scarce.
Pickering-Saqqa, Susannah
core   +1 more source

Comment on “Resolving the Tropical Pacific/Atlantic Interaction Conundrum” by Feng Jiang et al. (2023)

open access: yesGeophysical Research Letters
Jiang et al. (2023), https://doi.org/10.1029/2023gl103777 argue that the apparent impact of the equatorial Atlantic on El Niño‐Southern Oscillation (ENSO) is a statistical artifact, and that the 6‐month lead correlation reported in previous studies stems
Ingo Richter   +7 more
doaj   +1 more source

The value added tax : its causes and consequences [PDF]

open access: yes, 2007
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.
Lockwood, Ben, Keen, Michael
core  

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