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quantitative analysis for Germany indicates that such concerns are misplaced. We find that the abolition of VAT differentiation has …
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Exchange Rate Pass-Through (ERPT), commonly defined as the extent to which exchange rate changes are reflected in the price levels of an economy, has important implications in a number of policy-relevant areas. Despite this, estimates of ERPT in the Maltese economy are scarce and do not take...
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panel data estimation. We find that, for the most part, personal income tax does not have the expected negative effect on …
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Using panel data on the full population of corporate tax returns of Armenian firms, we study the behavioral response of firms to three size-dependent regulations. We find: i) a strong response to an accounting notch where International Financial Reporting Standards become mandatory; ii) a...
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