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The Price and Welfare Effects of the Value-Added Tax : Evidence from Mexico

Mariscal, Rodrigo - 2018

In this paper we analyze the incidence of the VAT and its effects on the income distribution. To identify these effects …

Persistent link: https://www.econbiz.de/10012906880

Estimating VAT Pass Through

Benedek, Dora - 2015

This paper estimates the pass through of VAT changes to consumer prices, using a uniquedataset providing disaggregated, monthly data on prices and VAT rates for 17 Eurozonecountries over 1999-2013. Pass through is much less than full on average, and differsmarkedly across types of VAT change....

Persistent link: https://www.econbiz.de/10013011191

The Efficiency of Vat Implementation : A Comparative Study of Central and Eastern European Countries in Transition

Jack, William - 2006

This paper presents calculations of the efficiency with which value-added taxes are collected in five transition economies in Central and Eastern Europe. Actual VAT revenues in 1994 are compared with those that would have resulted if the statutory VAT rates had been applied without any revenue...

Persistent link: https://www.econbiz.de/10012782026

Digitalization to Improve Tax Compliance : Evidence from Vat e-Invoicing in Peru

Bellon, Matthieu - 2019

This paper examines the impact of e-invoicing on firm tax compliance and performance using administrative tax data and … smaller firms and sectors with higher rates of non-compliance, suggesting that e-invoicing enhances compliance by lowering … compliance costs and strengthening deterrence. The reform's positive effects on tax collection are hindered by shortcomings in …

Persistent link: https://www.econbiz.de/10012858318

Digitalization and Tax Compliance Spillovers : Evidence from a VAT e-Invoicing Reform in Peru

Bellon, Matthieu; Chang, Jillie; Dabla-Norris, Era; … - 2022

electronic invoicing reforms in Peru to study the diffusion of e-invoicing through firm networks and its effect on tax compliance … partner is mandated to adopt e-invoicing, suggesting positive spillovers in tax compliance behavior for this subset of firms …

Persistent link: https://www.econbiz.de/10013294194

Enhancing Tax Compliance in the Dominican Republic Through Risk-Based Vat Invoice Management

Alonso, Cristian; Feliz, Ledys; Gil, Patricia; Pecho, Miguel - 2022

Dominican Republic that aimed to integrate invoice management into a broader, more comprehensive, risk-based compliance strategy …. By rationing authorized invoices based on an extra scrutiny of each taxpayer’s compliance history, the reform led to … reported tax liabilities. Our study shows that deterrence effects over compliance behaviors are strengthened when the tax …

Persistent link: https://www.econbiz.de/10013306750

Tax Policy : Recent Trends and Coming Challenges

Norregaard, John - 2008

This paper provides an overview of the key economic factors that shape tax policy reform in many high-income countries, developing countries, and/or transition economies. The paper describes and evaluates global and regional developments with respect to tax rates and revenue ratios over the last...

Persistent link: https://www.econbiz.de/10012724695

Firm Investment, Corporate Finance, and Taxation

Palomba, Geremia - 2005

This paper examines the intertemporal effect of corporate income taxation on the investment behavior of a firm that faces imperfect capital markets. It shows that when capital markets are imperfect, the optimizing firm goes through different phases of growth. In this dynamic setting, the effect...

Persistent link: https://www.econbiz.de/10012737596

Fuel Price Subsidies in Gabon : Fiscal Cost and Distributional Impact

Leigh, Daniel - 2006

This paper looks at the fiscal cost and distributional impact of implicit fuel price subsidies in Gabon, where fuel prices have remained largely unchanged since 2002. Using estimated implicit import parity prices, we evaluate the total fiscal cost of the subsidies at 3.2 percent of non-oil GDP...

Persistent link: https://www.econbiz.de/10012779095

Fiscal Redistribution and Social Welfare

Coady, David P. - 2019

Fiscal policy is a key tool for achieving distributional objectives in advanced economies. Thispaper embeds the discussion of fiscal redistribution within the standard social welfareframework, which lends itself to a transparent and practical evaluation of the extent anddeterminants of fiscal...

Persistent link: https://www.econbiz.de/10012889140