in VAT to raise revenue. The theoretical results on selective reform that underlie this consensus are, however, derived … from partial models that ignore the existence of an informal economy. Once the incomplete coverage of VAT due to an … reform of trade taxes and VAT reduces welfare under plausible conditions. Moreover, a VAT base broadening with a revenue …

This paper aims at discussing the main features of Spain’s tax system, its recent reforms and those underway. The … current state of the main taxes, their future reforms are studied starting from 1975, when Spain shifted to democracy. Direct … VAT rates. Actually, the main tax reforms guidelines are a further reducing of the tax burden on labour, a promotion of …

This paper aims at discussing the main features of Spain’s tax system, its recent reforms and those underway. The … current state of the main taxes, their future reforms are studied starting from 1975, when Spain shifted to democracy. Direct … VAT rates. Actually, the main tax reforms guidelines are a further reducing of the tax burden on labour, a promotion of …

countries that reduce trade taxes and increase consumption tax like VAT for revenue. We demonstrate that the results derived so …

. Private refuse collection firms must pay VAT while public firms are exempted. At present the Dutch fiscal system hinders a …