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Who benefits from the evasion of value added taxes (VAT)? Using a reform that enforced VAT on previously non-compliant large retailers in Armenia, we estimate a onethird passthrough of the tax burden on prices. This suggests that pre-enforcement evasion rents were broadly shared with consumers...
Persistent link: https://www.econbiz.de/10012230854
What are the effects of austerity on distributional policy? We exploit the autonomy of Italian municipalities in setting non-linear income taxes and the exogenous introduction of a fiscal rule to show that austerity increases income tax progressivity. Consistent with this evidence, we find that...
Persistent link: https://www.econbiz.de/10012232031
Investment Bank (EIB) - "The Bank of the EU" - which is the largest multilateral lending (and borrowing) institution in the world …
Persistent link: https://www.econbiz.de/10012118753
evaluations of EU Cohesion Policies by its Member States (MS). We use large language models quantify the findings of about 2 … analysis suggests that the market of evaluations is rather oligopolistic within MS, that it is very fragmented across the EU … (evidence-based policy). We conclude by discussing reform options to make the evaluations of EU Cohesion Policies more unbiased …
Persistent link: https://www.econbiz.de/10014574916
By international comparison as well as compared to other EU policies, the EU‘s Cohesion Policy (CP) evaluation system … advancements and evaluation reports often do not transparently describe their methodological limitations. As the EU body …
Persistent link: https://www.econbiz.de/10014566802