Results 81 to 90 of about 6,996 (257)
Economic Effects of VAT Reform in Germany [PDF]
In the tax policy debate, differentiation of value-added taxes is often justified by distributional concerns. Our quantitative analysis for Germany indicates that such concerns are misplaced.
Kraus, Margit +3 more
core
Community Dentistry and Oral Epidemiology, EarlyView.ABSTRACT Recent calls from the World Health Organization (WHO) to globally impose a one‐time tax, labelled as “Health tax”, on tobacco, alcohol and sugar sweetened beverages (SSBs) aim to achieve a 50% retail price increase to reduce consumption and improve health outcomes.
Hazem Abbas +6 more
wiley +1 more source
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 ...
Hatice Jenkins +2 more
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Felons’ chattels and English living standards in the later fourteenth and fifteenth centuries
The Economic History Review, EarlyView.Abstract The later fourteenth and fifteenth centuries have long occupied an intriguing and contested place in discussions of England's long‐run economic development. One key issue around which debate has coalesced is the living standards of the population as a whole and of different groups within it. We contribute to this debate by bringing forward new
Chris Briggs +4 more
wiley +1 more source
Financial Accountability &Management, EarlyView.ABSTRACT SDG 16 emphasizes the need for accountable institutions, often based on the assumption that public officials are accountable to politicians, who in turn are accountable to citizens. However, in many developing countries, neopatrimonial governance can weaken this accountability chain, as politicians themselves may act as “unprincipled ...
Edidiong Bassey, Emer Mulligan
wiley +1 more source
Overlapping Income Tax and VAT on Crypto Investments: An Analysis of Legal Uncertainty Risks
Jurnal Hukum InkrachtThe rapid expansion of crypto assets as investment instruments has generated significant challenges for existing tax frameworks, particularly where traditional tax concepts are applied to digital economic activities without adequate doctrinal adaptation.
Rizki Fitri Amalia
doaj +1 more source
Tax Planning On Value Added Tax (VAT) [PDF]
International Journal of Scientific and Research Publications (IJSRP), 2021 openaire +1 more source
Understanding Value Added Tax (VAT) in Indonesia
This poster explains the concept of Value Added Tax (VAT) in Indonesia, including its definition, legal basis, VAT objects and subjects, tax rates, input and output tax, calculation examples, and the importance of VAT in supporting public services and national economic development.
Revieola Rahma, Vidya +2 more
openaire +3 more sources
The Added Value of Value Added Tax: People are more willing to pay tax
, 2015 Raising domestic tax revenues is a priority for most sub-Saharan African countries. But the tax bases in most African countries are undermined by widespread tax avoidance and evasion.
Iversen, Thor Olav, Fjeldstad, Odd-Helge
core
Accounting for the Evolution of China's Production and Trade Patterns
International Economic Review, EarlyView.ABSTRACT We study the evolution of China's production and trade patterns during its integration into the global economy. Using firm‐level microdata, we document how production and exports shifted across industries and within industries across firms.
Hanwei Huang, Jiandong Ju, Vivian Z. Yue
wiley +1 more source