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Progressive VAT? The redistributive effects of VAT rate differentiation
, 2018 VAT is normally considered to have regressive distributional effects on income distribution. Many countries try to address distributional concerns with rate differentiation. Based on Swiss data we find that both the existing VAT as well as a revenue-neutral flat rate have no significant redistributive effects on the Gini coefficient.
Schmutz, Felix (Author) +1 more
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Effect of VAT rate reduction for fruits and vegetables on prices in Latvia: ex-post analysis [PDF]
Agraarteadus, 2019 Latvia reduced Value Added Tax (VAT) rate for some fresh fruits and vegetables in 2018. The reduced VAT rate is set at 5%, while the standard VAT rate in the country is 21%.
Aleksejs Nipers +4 more
doaj +2 more sources
CECCAR Business ReviewIn this article we aim to highlight the legislative changes regarding the VAT rates, namely the increase of the standard rate from 19% to 21%, the elimination of the reduced rate of 5%, and the transfer of certain operations to the 11% rate.
Elena STĂNCIULESCU
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The reduced VAT rate for small business in Croatia [PDF]
Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu, 2009 This paper assesses the potential effects of introduction of the reduced VAT rate for small business, based on the EU VAT legislation development. The analysis includes effects on prices, sales, shadow economy and employment.
Mira Dimitrić, Helena Blažić
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VAT Rate Structures in Theory and Practice
Most countries’ value-added tax (VAT) systems apply reduced VAT rates to a selection of expenditure items in order to achieve distributional goals, and (to a lesser extent) social and cultural objectives. This paper assesses the case for applying reduced VAT rates, with a particular focus on OECD countries where reduced rates feature prominently.
Thomas, Alastair
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VAT rate combinations when reducing the VAT output or input tax rate respectively.
, 2023 VAT rate combinations when reducing the VAT output or input tax rate respectively.
Yibo Li (644213) +2 more
core +1 more source
The economics of a temporary VAT cut [PDF]
, 2009 1. The rate of VAT has been cut temporarily to 15%, with a return to 17.5% in place for the end of 2009. The government has predicted that this will increase consumer spending by about 0.5%.
Wakefield, Matthew +13 more
core +1 more source
REFORM OF RULES ON EU VAT [PDF]
Challenges of the Knowledge Society, 2018 In January 2018 the EU has released two proposal designed to simplify the VAT system, specifically around reduced rates, and to reduce compliance costs of smaller businesses in respect of VAT.
Maria Zenovia GRIGORE, Mariana GURĂU
doaj
Labour-Intensive Services and Changes in Value Added Tax Revenue [PDF]
Journal of Competitiveness, 2016 VAT rates have gradually become an important fiscal policy tool of of EU member states. This paper quantifies the influence on the VAT revenue of the potential transfer of selected labour intensive services from the standard to a reduced VAT rate in the ...
Krzikallova Katerina, Strilkova Regina
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TEMPORARY REDUCTION OF VAT RATES
Humanitarian Balkan Research, 2020 The aim of the article is providing systematic and comprehensive study of the emergency state provoked by coronavirus pandemic and its impact on business, employment and consumption. Taxation could be used as an important tool to influence economic growth that has been declining due to the crisis.
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