taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able …

In accordance with the purchasing tax-deduction method and the receipt-based value added tax (VAT) system, the same … transaction can be recorded by two firms, which creates self-enforcement properties, thereby restraining tax avoidance. Using the … Replacement of Business Tax with VAT reform in China, this paper adopts a difference-in-differences design to investigate the …

actual and synthetic German transport sector following the 1999-2003 German eco tax reform. We demonstrate sizable average … cost estimates, we find that the eco-tax saved more than 40 billion euros of external damages. More than half of the … pricing. Our fuel and emission specific tax elasticity estimates suggest much stronger demand responses to eco tax increases …

the actual and synthetic German transport sector following the 1999-2003 German eco tax reform. We demonstrate sizable …. Using official cost estimates, we find that the eco-tax saved more than 40 billion euros of external damages. More than half …-pollution impacts of carbon pricing. Our fuel and emission specific tax elasticity estimates suggest much stronger demand responses to …

This paper explores the connection between the proliferation of cashless, or e-money, payments and value-added tax (VAT … such as the adoption of cashless payments may yield significantly more tax revenues by curbing non-compliance. Policies …

This paper analyzes the effects of an income tax credit for hard-to-tax consumer services on evasion of the value-added-tax … (VAT). Based on the individual tax files of the universe of VAT payers in Germany, our analysis shows that harnessing … incentives for consumers through tax credits fosters firms' compliance with VAT by bringing in an element of third …

The introduction of a formulaically apportioned common consolidated corporate tax base (CCCTB) could represent a …-standing system that apportions corporate taxes by splitting trade tax and corporate income tax. This conceptual study, presented at …