Results 81 to 90 of about 1,963 (203)
Asymmetric Pass‐Through and Competition
The Journal of Industrial Economics, EarlyView.ABSTRACT We study the retail price pass‐through of four major tax changes in petroleum products using daily pricing data from gas stations on small Greek islands. We find that (i) the pass‐through of the tax hikes is five times higher than for the tax decrease, (ii) the pass‐through of the tax hikes increases with competition, while that of the tax ...
Christos Genakos +2 more
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
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Tax Revenue Estimation Resulting From Value Added Tax Implementation Law in IRAN [PDF]
Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī, 2011 The main reason for focusing on value added tax (VAT) is expanding tax base and increasing tax revenues. Regarding the implementation of VAT Act initiated in October 2008, this paper attempts to estimate tax revenue resulting from this Act, which is ...
Abolfazl Ghiasvand +1 more
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An Experience Of Executing Value Added Tax (Vat) In Pokhara
Janapriya Journal of Interdisciplinary Studies, 2017 Indirect taxes have a dominant role in the whole tax structure of developing countries like Nepal. VAT has been in operation for the last Eighteen years; still it is facing a number of challenges owing to poor administration, lack of good faith and honesty, rampant corruption, political instability, the problems of non-issuance of bill, narrow coverage,
openaire +2 more sources
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
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
Oxford Bulletin of Economics and Statistics, EarlyView.ABSTRACT Leveraging over 40 million residential electricity billing records from more than one million meters in Ethiopia, we test whether consumers respond to marginal prices at kink points under an increasing block tariff (IBT). We exploit a unique institutional setting in which two distinct billing systems (manual postpaid and automated prepaid ...
Tensay Hadush Meles, Gunnar Köhlin
wiley +1 more source
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
“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
„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
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