Heterogeneity in Imperfect Inflation Expectations: Theory and Evidence from a Novel Survey
Journal of Money, Credit and Banking, Volume 58, Issue 4, Page 969-994, June 2026.Abstract Using survey data from Germany, we study heterogeneity in how households form inflation expectations. We elicit (i) uncertainty in perceptions of current inflation and (ii) how persistent households perceive inflation to be. Combining these with standard survey questions on inflation, we infer laws of motion for expectations at the individual ...
ALISTAIR MACAULAY, JAMES MOBERLY
wiley +1 more source
Does the Value-Added Tax Shift to Consumption Prices?
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
core
Value Added Tax (VAT) in the Gambian Tax System and the effectiveness of its collection mechanisms. [PDF]
openFor the Gambia to support its economic and human development, tax revenues must rise. The best tool for accomplishing this is a general consumption tax like Value Added Tax (VAT), as they have less of an adverse effect on growth than income taxes. To
JARJU, EBRIMA K
core
Value Added Taxes, Chain Effects and Informality [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.
Jose A. Scheinkman, Aureo de Paula
core
Tax System and Conditioning of Business Environment in Lithuania
Ekonomika, 2000 In this article an officially declared direction of a future tax reform is discussed. The main emphasis is put on the examination of a role of a profit tax in conditioning of contemporary economical environment of operating business firm and impact of ...
Aleksandras Vytautas Rutkauskas +1 more
doaj
Rethinking Goods and Services Tax (GST) and Academic Research in India. [PDF]
CureusKandi V.
europepmc +1 more source
Health taxation and need to pay health related taxes in Iran: A scoping review. [PDF]
Health Promot PerspectDargahi H +2 more
europepmc +1 more source
Tax Harmonization and Tax Competition in Europe [PDF]
Opening Europe's borders in 1993 makes the allocation of resources more vulnerable to differences in the national tax rates. The first part of the paper demonstrates that direct consumer purchases will imply distortions resulting from diverging VAT rates
Hans-Werner Sinn
core
Quantile regression of tobacco tax pass-through in the UK 2017-2021: how have manufacturers passed through tax changes for different tobacco products in small retailers? Analysis at the national level and by neighbourhood of deprivation. [PDF]
Tob ControlWilson LB +7 more
europepmc +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.
Jose A. Scheinkman, Aureo de Paula
core