Results 101 to 110 of about 6,996 (257)
Addressing the Plight of Poor Households by Zero-Rating Value Added Tax on Basic Commodities In Namibia [PDF]
Difficult economic times began for Namibia in 2008 as real economic growth suddenly dropped to 4.3 per cent from the 5.5 per cent recorded in 2007. There were also wide fluctuations in the general level of prices of goods and services, including food ...
John E. Odada, Ojijo Odhiambo
core
Estimate of revenues from the value added tax in the Republic of Croatia
, 1997 This Occasional Paper is part of a research project undertaken by the Institute of Public Finance and financed by the Ministry of Finance of the Republic of Croatia.
Kulis, Danijela, Miljenovic, Zarko
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House Prices and Bank Lending to SMEs: Evidence From UK Local Authorities
Journal of Regional Science, EarlyView.ABSTRACT Using panel data for 304 local authorities in the UK from 2014 to 2021, we empirically examine three issues: (a) how booms in house prices affect bank lending to small and medium‐sized enterprises (SMEs); (b) whether these effects differ when SMEs hold larger amounts of real estate and buildings and (c) whether a rise in house prices can cause
Jalal Siddiki, Zilong Wang
wiley +1 more source
„WELL TEMPERED " VAT - BETWEEN THEORY AND PRACTICE [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2014 VAT represents an indirect tax due to the state budget that includes all phases of the economic circuit, namely manufacturing, services and distribution, up to sales to final consumers.
SĂLCEANU ALEXANDRU
doaj
Price Effects of VAT Introduction in Croatia [PDF]
The value added tax (VAT) will be introduced in Croatia on January 1, 1998. As a single rate tax of 22% with the very narrow scope of exemptions it will replace the current retail sales tax on goods and services. The nature of the price effects caused by
Martina Dalic
core
Nations and Nationalism, EarlyView.ABSTRACT Separatist nationalism often persists in divided minority regions where internal factions struggle to agree on governance models, perpetuating conflict and political tension. This article examines the key structural and situational factors driving these divisions in Corsica, focusing on economic dependencies that shape divergent approaches to ...
Durukan Imrie‐Kuzu, Saliha Metinsoy
wiley +1 more source
International Trade Effects of Value Added Taxation [PDF]
The actual value added tax systems used in many countries differ significantly from the completely general VAT that has been the focus of most economic analyses. In practice, VAT systems exempt broad classes of consumer goods and services.
Paul Krugman, Martin Feldstein
core
Better VAT for Both Explicit and Implicit Financial Fees
Public Budgeting &Finance, EarlyView.Abstract Recently, several countries have initiated reforms on their VAT regimes to include financial services, following the emergence of various methods for taxing both implicit and explicit fees. This article provides a theoretical and empirical analysis of these reforms.
Guillermo Peña
wiley +1 more source
Price effects of VAT introduction in Croatia
, 1997 This Occasional Paper is based on the research project “Analysis of the fiscal system of the Republic of Croatia at the introduction of value added tax” undertaken by the Institute of Public Finance and financed by the Ministry of Finance of the Republic
Dalic, Martina
core +1 more source
Policy Studies Journal, EarlyView.ABSTRACT What are the conditions under which business corporations expand their institutional power? This paper argues that institutional power is affected by the architecture of the “acquisition regime”—the set of formal (and informal) rules that govern how states purchase public services.
Reut Marciano, Shir Gal
wiley +1 more source