Results 111 to 120 of about 6,996 (257)
Tax reform provides many examples of failures - where reforms did not achieve their objectives successfully and sometimes even had to be reversed. However, value added tax (VAT) in the UK and goods and services tax (GST) in New Zealand have survived ...
James, Simon, Alley, Clinton
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Recent Russian Debate on Moving from VAT to Sales Taxes and Its Global Implications [PDF]
We discuss recent policy debate in Russia on moving from the present value added tax to a sales tax structure covering households, government and exports.
Vera Kononova, John Whalley
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“I Paid A Bribe”—Lessons and Insights From Crowdsourced Corruption Reporting in India
Regulation &Governance, EarlyView.ABSTRACT Preventing and reducing corruption has proven to be an enormous challenge. An important step in this process is to produce and use good metrics to identify where anti‐corruption resources would be most beneficial. Most measures of corruption, however, rely on surveys of perceptions or bribery incidence.
Ina Kubbe +2 more
wiley +1 more source
Formal Institutions and Corporate Tax Disclosures: A Cross‐Country Analysis
Regulation &Governance, EarlyView.ABSTRACT This study examines the impact of tax‐related formal institutions on corporate tax disclosures. Our theorizing, based on voluntary disclosure theory and institutional theory, highlights the cost–benefit analysis firms engage in to decide on corporate tax disclosures, where transparency enhances legitimacy but also entails risks like revealing ...
Reggy Hooghiemstra +2 more
wiley +1 more source
Tax Justice: A Study of Value Added Tax (VAT) Policy in Indonesia
Journal of Public Representative and Society ProvisionTaxes are a vital instrument in supporting national development, with Value Added Tax (VAT) becoming a primary source of state revenue since its enactment through Law No. 8 of 1983. The most recent reform, Law No. 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP), raised the VAT rate from 10% to 11% as of April 2022, with a planned 12%
Taqwallah Taqwallah +1 more
openaire +1 more source
The Compliance costs of Value Added Tax (VAT): The case of the Republic of Mauritius
, 2014 The evaluation of taxpayers’ compliance costs has grown in significance within the tax system research over more than two decades and has predominantly emanated from developed countries. However, compliance costs literature is quite limited in developing
Juddoo, K.
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Unconventional Fiscal Policies in Response to Inflation: The Iberian Exception in Portugal
Scottish Journal of Political Economy, EarlyView.ABSTRACT The surge in Eurozone inflation in 2022 compelled European governments to implement unconventional fiscal policies. One initiative, the Iberian Exception, imposed a cap on the cost of natural gas used for electricity generation in Portugal and Spain.
Lourenço Cerdeira +2 more
wiley +1 more source
, 2000 PhDThe purpose of this thesis is to reform customs valuation law and VAT on importation of goods under trends in trade globalisation, using Thailand as the example. To achieve this purpose, a number of related topics (e.g. the 'notional' and 'positive'
Supanimitkulkit, Petcharat
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Poverty Attributions and Voting Choices in the 2023 Swiss National Elections
Swiss Political Science Review, EarlyView.Abstract Is poverty a relevant issue for Swiss electoral politics and political behavior? In this paper we answer that question by showing that citizens’ agreement with different causal attributions of poverty matters for their voting decisions. Of highest relevance is the difference between an “individual blame” explanation (i.e., the poor are lazy ...
Lionel Marquis, Jessy Sparer
wiley +1 more source
Circular economy business strategies and public schemes: a game theory‐based survey
International Transactions in Operational Research, Volume 33, Issue 5, Page 2827-2869, September 2026.Abstract This paper develops a selected survey based on game theory in circular economy (CE) by complementing two perspectives: the CE business strategies and the public schemes (PS) available to implement CE systems. These perspectives are concentrated in six CE business strategies (circular inputs, sharing platforms, product‐as‐a‐service (PaaS ...
Vinay Ramani, Pietro De Giovanni
wiley +1 more source