Results 231 to 240 of about 12,850,407 (289)

Rating the European Commission’s Proposal on VAT Rates

International VAT Monitor, 2018
On 18 January 2018, in a string of recent proposals concerning the “definitive VAT system”, the European Commission issued a proposal for a Council Directive reforming the current VAT rate system. In order to fully grasp the implications of this proposal, it is not sufficient to merely look at its content.
M. Peeters
openaire   +2 more sources

VAT Rates and the UK Tourism and Leisure Industry

Tourism Economics, 1995
In April 1995, the VAT Working Group of the British Tourist Authority (BTA) presented its report on the economic effects of changing the rate of VAT on the UK tourism and leisure industry. The report was prepared by Touche Ross. This article reviews and summarizes the issues raised by the BTA Report as a matter of general interest for the readers of ...
S. Wanhill
openaire   +2 more sources

Effective VAT Rates, Tax Efficiency and Burden: Are Some Industries over-Taxed in China?

Chinese Economy, 2023
Estimating effective VAT rates (EVATR) of industries to assess their tax burden and efficiency has drawn much interest in policy research; but the challenge is the lack of industrial Output VAT data.
Gene H. Chang, Y. Chen, Kathryn J. Chang
semanticscholar   +1 more source

VAT Efficiency—A Discussion on the VAT System in the European Union

Sustainability, 2021
The effectiveness of the tax system can be analysed in various ways. According to the authors one of manifestations of such effectiveness is resistance to tax evasion.
Grzegorz Przekota, Anna Kowal-Pawul, Przekota Grzegorz   +2 more
exaly   +2 more sources

EC: VAT Rates in Member States

Intertax, 1978
openaire   +2 more sources

The Spending and Consumption Response to A VAT Rate Increase

National Tax Journal, 2021
This study estimates the effect of an increase in Japan’s value-added tax (VAT) rate on the timing of household expenditures and consumption, which do not necessarily coincide.
David Cashin, Takashi Unayama
openaire   +1 more source

The EU VAT Rate Reform 2022 from an Environmental Policy Perspective

Social Science Research Network, 2023
In addition to introducing fundamental changes to the structures of the European Union (EU) value added tax (VAT) rate regime, the EU VAT rate reform 2022 was aimed at aligning the EU VAT rate system with other EU policies, such as the European Green ...
S. Geringer
semanticscholar   +1 more source

The determinants of compliance VAT gap

Journal of Risk Finance
PurposeThis paper aims to analyze the potential variables explaining the compliance value added tax (VAT) gap, which basically represents an estimate of the unpaid VAT in the economy.
Viorela-Ligia Vaidean
exaly   +2 more sources

VAT Incidence and Rate Structure

2019
Abstract Chapter 7 starts by reviewing the ways in which African countries mitigate the VAT’s regressivity, real or perceived, by providing concessionary treatment for foodstuffs. This is followed by a survey of the results of various VAT incidence studies, especially regarding South Africa.
openaire   +1 more source

Evidence on the Responsiveness of Export-Related VAT Evasion to VAT Rates in the EU [PDF]

, 2014
In almost all countries that operate a value-added tax (VAT), the VAT "zero-rates" exports, meaning that exporting firms can claim credit for VAT on their inputs, but pay no VAT on sales of exports. This is necessary when the goal is to make the base of the tax domestic consumption.
Jon Bakija, Ivan Badinski
openaire