Results 111 to 120 of about 873,654 (275)

Modelling value-added tax in the presence of multiproduction and differentiated exemptions [PDF]

We develop a framework for economy-wide modelling of value-added tax systems. Our framework models a number of complexities of VAT systems as they are implemented by tax agencies.
Giesecke, James A., Tran, Nhi Hoang
core   +1 more source

De Gustibus Est Disputandum: The role of agricultural and applied economists in an era of behavior change initiatives and endogenous preferences

American Journal of Agricultural Economics, EarlyView.
Abstract Popular society increasingly questions preferences that drive many resource allocations and production decisions, with many groups actively seeking to alter those preferences to achieve changes to resource use. Agricultural and applied economists, who are already equipped with excellent technical skills to undertake consumer preference and ...
Brian E. Roe
wiley   +1 more source

The tax refund to the first residential flat buyer [PDF]

Glasnik Advokatske komore Vojvodine, 2017
The value added tax refund to the first residential flat buyer is an important issue that constitutes tax advantage in solving the issue of housing of both young citizens and elders who were not able to solve this problem due to certain social and ...
Hrustić Hasiba
doaj  

Economics of land‐based carbon mitigation

American Journal of Agricultural Economics, EarlyView.
Abstract Agricultural land holds tremendous potential to contribute to net zero greenhouse gas emission goals by providing low carbon renewable energy to displace fossil fuels and by serving as a sink for sequestering carbon in the soil with climate‐smart practices. This potential is, however, far from being realized.
Madhu Khanna
wiley   +1 more source

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

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.
Aureo de Paula, Jose A. Scheinkman
core  

Using a VAT for Deficit Reduction [PDF]

, 2011
Examines implications of imposing a value-added tax, compared with increasing individual income tax rates (including capital gains tax), such as the distribution of the tax burden on households, distortions on economic decisions, and government ...
Eric J. Toder, Jim Nunns, Joseph Rosenberg   +2 more
core  

The Insistence of Blackness and the Persistence of Antiblackness in Ireland

Australian Journal of Social Issues, EarlyView.
ABSTRACT This paper positions Ireland as a critical site for examining the insistence of blackness and an antiblackness created and sustained through Irish ethnonationalist imaginaries and exclusionary processes. Drawing on connected sociologies and Irish Black Studies, this enquiry argues that antiblackness in Ireland operates as a generational force,
Philomena Mullen
wiley   +1 more source

Value Added Tax Registration and E-filling Status in Revenue Administration in Nepal

, 2023
Raja Ram Adhikari
openalex   +2 more sources

Is the Value Added Tax Naturally Progressive? [PDF]

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 ...
Chun-Yan Kuo, Glenn P. Jenkins, Hatice Jenkins   +2 more
core  

Remittances, Value Added Tax and Tax Revenue in Developing Countries [PDF]

, 2011
This paper examines the impact of international remittances on both the level and the instability of government tax revenue in receiving countries. It investigates in particular whether the presence of a value added tax (VAT) system increases the benefit
Ebeke, Christian Hubert
core   +2 more sources