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Reduced VAT Rates and Exemptions: Is VAT Always the Tool for the Job?
2016Most 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 ...
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The incidence of VAT reforms in electricity markets: Evidence from Belgium
International Journal of Industrial Organization, 2022Jean Hindriks, Valerio Serse
exaly
VAT Rates and Tax Evasion: Evidence from the Restaurant Industry in Greece
, 2015Nikolaos T. Artavanis
semanticscholar +1 more source
A study on the economic effects of the current VAT rates structure
, 2015Stuart Adam
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Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru
Journal of Public Economics, 2022Era Dabla-Norris, Matthieu Bellon
exaly
VAT rebates as trade policy: Evidence from China
China Economic Review, 2020Sara Maioli, Bo Gao, Nils Braakmann
exaly
Hot Lithography Vat Photopolymerisation 3D Printing: Vat Temperature vs. Mixture Design
Polymers, 2022Daniel S Engstrøm, Basar Özkan
exaly
Adjusting VAT rates to promote healthier diets in Norway: A censored quantile regression approach
, 2013G. W. Gustavsen, K. Rickertsen
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