Access to Medicines in Bulgaria and North Macedonia: Legislative, Pricing, and Reimbursement Perspectives. [PDF]
Pharmacy (Basel)Todorova A +4 more
europepmc +1 more source
Environmental impacts from European food consumption can be reduced with carbon pricing or a value-added tax reform. [PDF]
Nat FoodPlinke C, Sureth M, Kalkuhl M.
europepmc +1 more source
The Response of Firms to Eligibility Thresholds : Evidence from the Japanese Value-Added Tax
It is common to defi ne benefi t eligibility for small business policies by restrictions on the fi rm size. This paper investigates the incentives for a large fi rm to masquerade as many small fi rms by separately incorporating business segments ...
Kazuki Onji
core
Pricing strategies of the tobacco companies in response to cigarette excise tax increases in Montenegro. [PDF]
PLoS OneČizmović M +3 more
europepmc +1 more source
VAT versus the turnover tax with non-competitive firms. [PDF]
The VAT is compared to a turnover tax (TT) given monopoly final goods and intermediate goods firms interacting strategically. Linear demands and constant costs are assumed.
Das-Gupta, Arindam
core
Smoke-free legislation impact on the hospitality sector in the Republic of Georgia. [PDF]
Tob ControlBakhturidze GD +4 more
europepmc +1 more source
Promoting Floriculture Using VAT Regulation
In twelve EU countries, the lower VAT-tariff is applied to flowers and plants in order to promote the production and employment in floriculture. This paper assesses whether the VAT-regulation for flowers and plants achieves the goals set – promoting ...
Kuiper, W. Erno +2 more
core
Supply chain network rewiring dynamics at the firm level. [PDF]
PNAS NexusReisch T, Borsos A, Thurner S.
europepmc +1 more source
Sales Tax Reform in Ontario: The time is Right [PDF]
Putting an end to Ontario’s archaic retail sales tax and adopting a value-added tax like the GST would sharply lower the effective tax rate on new business investment and offer the province a much-needed economic boost.sales tax, VAT, consumer ...
Finn Poschmann
core
Does electronic invoicing lead to stronger tax compliance? Evidence from China. [PDF]
PLoS OneTao R, Li J.
europepmc +1 more source