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Reduced VAT Rates and Exemptions: Is VAT Always the Tool for the Job?

2016
Most countries employ multi‐rate Value‐Added Taxes with generous exemptions as their commodity tax of choice. Using Iceland as an example, the effects of reduced rates and narrower than optimal tax base are examined on welfare loss, distributional equality and tax administration as well as on non‐specialized policy makers ability to maintain the tax ...
openaire   +1 more source

The incidence of VAT reforms in electricity markets: Evidence from Belgium

International Journal of Industrial Organization, 2022
Jean Hindriks, Valerio Serse
exaly  

Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru

Journal of Public Economics, 2022
Era Dabla-Norris, Matthieu Bellon
exaly  

VAT rebates as trade policy: Evidence from China

China Economic Review, 2020
Sara Maioli, Bo Gao, Nils Braakmann
exaly  

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