Search Results - subject:"value added tax"

Cross-border shopping of alcohol : what is the effect on tax revenue and sales and which products are most affected?

Friberg, Richard; Steen, Frode; Ulsaker, Simen A. - 2024

Persistent link: https://www.econbiz.de/10015078288

On the use of the value added tax for redistributive purposes in Italy

Lanterna, Federica; Liberati, Paolo - In: Italian economic journal : official peer-reviewed … 10 (2024) 2, pp. 551-584

Persistent link: https://www.econbiz.de/10015080882

Tuition tensions : labour markets and education taxes

Marlow, Maxwell - 2024

Persistent link: https://www.econbiz.de/10015080573

Veränderungen im Zollwesen und Auswirkungen auf Postunternehmen und Onlinehandel

Niederprüm, Antonia; Stuck, Jana - 2024

Chinesische Onlineplattformen wie AliExpress, Shein und Temu versenden einen Großteil ihrer Waren als Einzelsendungen per Luftfracht direkt aus China an europäische Kundinnen und Kunden. Dies hat zu einem starken Anstieg der grenzüberschreitenden ECommerce-Pakete nach Europa geführt, die von...

Persistent link: https://www.econbiz.de/10015081295

Applying VAT to private school fees and removing the business rates charitable rates relief for private schools

Marlow, Maxwell - Adam Smith Institute <London> - 2024

Persistent link: https://www.econbiz.de/10015077955

The effect of unconventional fiscal policy on consumption : new evidence based on transactional data

Koeniger, Winfried; Kress, Peter - 2024

We use novel transaction-level card expenditure data to estimate the effect of the temporary value-added tax (VAT) cut …

Persistent link: https://www.econbiz.de/10015084082

The effect of unconventional fiscal policy on consumption : new evidence based on transactional data

Koeniger, Winfried; Kress, Peter - 2024

Persistent link: https://www.econbiz.de/10015084280

The effect of the liberian government’s taxation policies on poverty and inequality

Edeh, Henry C. - 2024

Persistent link: https://www.econbiz.de/10015085119

Value Added Tax compliance, and Small and Medium Enterprises (SMEs) : analysis of influential factors in Nigeria

Ojo, Azeez Olasunkanmi; Shittu, Saheed Akande - In: Cogent business & management 10 (2023) 2, pp. 1-25

This study examines VAT compliance factors among SMEs in Nigeria. Specifically, the study assesses the influence of Taxpayer Perception and Attitudes (TPA), Organizational Characteristics (OC), Tax Compliance Cost (TCC), VAT Implementation Efficacy (VIE), revenue, profit, employees, customers,...

Persistent link: https://www.econbiz.de/10014503341

Welfare effects of indirect tax policies in West Africa

Babatoundé, Alain; Capéau, Bart; Houssa, Romain - 2023

In West Africa, the Value Added Tax (VAT) policy consists of a uniform tax rate, but several items consumed by rich and …

Persistent link: https://www.econbiz.de/10014251962