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Institutions, political economy, and timing of a VAT : options for Dubai and the UAE

Ahmad, Ehtisham - In: Fiscal reforms in the Middle East : VAT in the Gulf …, (pp. 283-307). 2010

Persistent link: https://www.econbiz.de/10008779194

How should commodities be taxed? : a counterargument to the recommendation in the mirrlees review

Bastani, Spencer; Blomquist, Nils Sören; Pirttilä, Jukka - 2013

The Mirrlees Review recommends that commodity taxation should in general be uniform, but with some goods consumed in conjunction with labour supply (such as child care) left untaxed. This paper examines the validity of this claim in an optimal income tax framework. Contrary to the recommendation...

Persistent link: https://www.econbiz.de/10009743799

Treatment of financial services under a UAE VAT

Poddar, Satya N.; Kalita, Jayanta - In: Fiscal reforms in the Middle East : VAT in the Gulf …, (pp. 256-282). 2010

Persistent link: https://www.econbiz.de/10008779195

A VAT in the UAE : distributional consequences and social sectors

Ahmad, Ehtisham; Brosio, Giorgio - In: Fiscal reforms in the Middle East : VAT in the Gulf …, (pp. 229-255). 2010

Persistent link: https://www.econbiz.de/10008779198

Setting a VAT registration threshold : GCC considerations and evidence from Dubai

Ahmad, Ehtisham; Brosio, Giorgio - In: Fiscal reforms in the Middle East : VAT in the Gulf …, (pp. 197-228). 2010

Persistent link: https://www.econbiz.de/10008779199

VAT, revenue sharing, and intergovernmental transfer design : the Australian experience

Searle, Robert J. - In: Fiscal reforms in the Middle East : VAT in the Gulf …, (pp. 163-193). 2010

Persistent link: https://www.econbiz.de/10008779200

The VAT in common markets : lessons from Central America

Silvani, Carlos - In: Fiscal reforms in the Middle East : VAT in the Gulf …, (pp. 133-162). 2010

Persistent link: https://www.econbiz.de/10008779202

The European VAT and the common market framework : lessons for the GCC

Waerzeggers, Christophe - In: Fiscal reforms in the Middle East : VAT in the Gulf …, (pp. 100-132). 2010

Persistent link: https://www.econbiz.de/10008779205

The design of a VAT for multigovernment jurisdictions : lessons from Canada

Boadway, Robin W. - In: Fiscal reforms in the Middle East : VAT in the Gulf …, (pp. 76-99). 2010

Persistent link: https://www.econbiz.de/10008779208

Central and subnational VATs in federal countries

Bird, Richard M. - In: Fiscal reforms in the Middle East : VAT in the Gulf …, (pp. 38-75). 2010

Persistent link: https://www.econbiz.de/10008779209