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VAT on intra-community trade and bilateral micro revenue clearing in the EU
Breuer, Christian; Nam, Chang Woon - 2009
This study discusses European Commission's recent proposal to combat VAT fraud by taxing intra-Community supplies at a common rate of 15%, accompanied by the internal correction of input-tax gap between an importer and his own national tax authority, which is caused by the national VAT rate...
Persistent link: https://www.econbiz.de/10010275910
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Taxing Goods and Services in a Digital Era
Agrawal, David R.; Fox, William F. - 2020
Taxing consumption in the digital economy poses unique challenges for fiscal authorities. Recent institutional reforms, such as states changing remittance rules for the sales and use tax following the Supreme Court decision in South Dakota v. Wayfair, were enacted in order to increase tax...
Persistent link: https://www.econbiz.de/10012425614
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Modernizing the European VAT
Cnossen, Sijbren - 2020
The harmonized European value-added tax (VAT) is anything but a modern consumption tax that taxes all goods and services at a uniform rate. As exemplified by an analysis of the Dutch version, some 60% of the base is exempted, that is, not taxed on output but on inputs. This has serious...
Persistent link: https://www.econbiz.de/10012834353
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Inferring Tax Compliance from Pass-Through : Evidence from Airbnb Tax Enforcement Agreements
Bibler, Andrew - 2019
Tax enforcement can be prohibitively costly when market transactions and participants are difficult to observe. Evasion among market participants may reduce tax revenue and provide certain types of suppliers an undue competitive advantage. Whether efforts to fully enforce taxes are worthwhile...
Persistent link: https://www.econbiz.de/10012866041
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Commodity Taxation and Regulatory Competition
Moriconi, Simone; Picard, Pierre M.; Zanaj, Skerdilajda - 2017
This paper studies theoretically and empirically competition in commodity taxation and product market regulation between trading partner countries. We present a two-country general equilibrium model in which destination-based commodity taxes finance public goods, and product market regulation...
Persistent link: https://www.econbiz.de/10011615900
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Search costs and corporate income tax competition
Konrad, Kai A. - 2010
This paper studies corporate tax competition if it is costly to learn some of the elements that determine the effective tax burden. Search cost may, but need not, eliminate the tax competition pressure. The outcome depends on the boundaries of tax rate and tax base choices. Search cost can...
Persistent link: https://www.econbiz.de/10010274937
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Discrimination in dynamic procurement design with learning-by-doing
Barbosa, Klenio; Boyer, Pierre C. - 2012
Discriminatory programs that favor local and small firms in government procurement are common in many countries. This paper studies the long-run impact of procurement discrimination on market structure and future competition in industries where learning-by-doing makes incumbent firms more...
Persistent link: https://www.econbiz.de/10010288456
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Australia's experience with local content programs in the auto industry : lessons for India and other developing countries
Pursell, Garry G. - 2001
Persistent link: https://www.econbiz.de/10001602004
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Paris climate agreement and the global economy : winners and losers
Mani, Muthukumara S.; Hussein, Zekarias; Narayanan, Badri; … - 2018
China, the United States, and India, decided on a more gradual phasing out extending beyond 2030. This paper estimates the ….5 percent by 2030. Among non-European countries, Australia, New Zealand, and Mexico will also be affected, with an expected … welfare loss of about 1.5 percent. Some of the major emitters, such as China and India, will experience minimal impacts to …
Persistent link: https://www.econbiz.de/10011843864
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Cigarette Taxes, Smoking, and Health in the Long Run
Friedson, Andrew; Li, Moyan; Meckel, Katherine; Rees, … - 2021
Medical experts have argued forcefully that using cigarettes harms health, prompting the adoption of myriad anti-smoking policies. The association between smoking and mortality may, however, be driven by unobserved factors, making it difficult to discern the underlying long-term causal...
Persistent link: https://www.econbiz.de/10013216092