Search Results - subject:"tax refunds"

Unexpected tax refunds and capital market efficiency : evidence from the German nuclear fuel tax

Klimsa, Drahomir; Rieger, Mario; Ullmann, Robert - In: Economics letters 235 (2024), pp. 1-6

Persistent link: https://www.econbiz.de/10015071333

The effect of taxes and tax refunds on the economic activity of the energy industry in Peru

Puican Rodriguez, Victor Hugo; Suárez Santa Cruz, … - In: International Journal of Energy Economics and Policy : IJEEP 14 (2024) 4, pp. 36-47

Persistent link: https://www.econbiz.de/10014634843

Rounded up : using round numbers to identify tax evasion

Breunig, Robert; Deutscher, Nathan; Hamilton, Steven - In: Journal of public economics 238 (2024), pp. 1-24

Persistent link: https://www.econbiz.de/10015075684

Propostas de reforma tributária dos impostos sobre o consumo no Brasil com medidas de compensação para famílias de baixa renda

Domingues, Edson Paulo; Cardoso, Débora Freire; … - 2023

Persistent link: https://www.econbiz.de/10014289211

Hundreds and thousands : bunching at positive, salient tax balances and the cost of reducing tax liabilities

Breunig, Robert; Deutscher, Nathan; Hamilton, Steven - 2022

Persistent link: https://www.econbiz.de/10013500594

How to manage value-added tax refunds

Pessoa, Mario; Okello, Andrew Kazora; Świstak, Artur; … - 2021

The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administrations find it challenging to refund excess input credits, which is critical to a well-functioning VAT system. Improperly functioning VAT...