Reflections on the EU objectives in addressing aggressive tax planning and harmful tax practices Final Report. CEPS Report November 2019 [PDF]
, 2019 This Report analyses the EU’s instruments to tackle aggressive tax planning and harmful tax practices. Based on desk research, interviews with stakeholders and expert assessments, it considers the coherence, relevance, and added value of the EU’s ...
Campmas, Alexandra +4 more
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Dataset of companies' profitability, government debt, financial statements' key indicators and earnings in an emerging market: Developing a panel and time series database of value-added tax rate increase impacts. [PDF]
F1000Res, 2023 Mgammal M, Al-Matari E.
europepmc +1 more source
Does the Value-Added Tax Shift to Consumption Prices? [PDF]
This paper deals with the question of how consumption taxes, especially the value-added tax, affect consumption prices. The analyses are based on data from EU countries for the period 1970–2004. The starting point is a conventional supply-demand analysis
Matti Viren
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A New Tax Framework: A Blueprint for Averting a Fiscal Crisis [PDF]
, 2005 This report presents fiscally responsible recommendations for overhauling the federal tax system and raising the revenues needed to combat mounting federal budget deficits and the fiscal demands presented by an aging society. The proposal calls for a new
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Efficiency of a single-rate and broad-based VAT system: the case of Bosnia and Herzegovina
Financial Theory and Practice, 2014 The aim of this paper is to analyze the performance and efficiency of the VAT system in B&H and explore the effects of internal and external factors influencing VAT collection.
Dinka Antić
doaj +1 more source
A Basic Framework for Evaluating Value Added Tax Expenditures [PDF]
The label tax expenditure provides a strong indication as to what the term is intended to apply to any use of the tax system designed to provide a financial benefit.
Eric Hutton
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Measuring the cost-effectiveness of an R&D tax credit for the UK [PDF]
This paper investigates the economic impact of the government’s proposed new UK R&D tax credit. We measure the benefit of the credit by the effect on value added in the short and long runs. This is simulated from existing econometric estimates of the tax-
John Van Reenen +2 more
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The value-added tax reform puzzle [PDF]
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
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Tax Policy and Tax Research in Canada [PDF]
In a survey of tax reform in recent years, Richard Bird and Michael Smart explore the relationship between tax policy and tax research. They conclude that there have been important examples of apparent influences of research on policy. For instance, they
Andrew Sharpe +3 more
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