Similar Search Results

Electronic Fiscal Devices (EFDs) : an empirical study of their impact on taxpayer compliance and administrative efficiency

Casey, Peter; Castro, Patricio - 2015

Persistent link: https://www.econbiz.de/10011281610

Structural transformation and tax efficiency

Cevik, Serhan; Gottschalk, Jan; Hutton, Eric; Jaramillo … - 2019

Structural transformation has resulted in an increasing share of services in aggregate value-added in advanced and developing countries across the world. We analyze the impact of this shift into services on countries' efficiency in collecting the value-added tax (VAT). The analysis is based on...

Persistent link: https://www.econbiz.de/10012009286

Digitalization to improve tax compliance : evidence from VAT e-invoicing in Peru

Bellon, Matthieu; Chang, Jillie; Dabla-Norris, Era; … - 2019

This paper examines the impact of e-invoicing on firm tax compliance and performance using administrative tax data and quasi-experimental variation in the rollout of VAT electronic invoicing in Peru. We find that e-invoicing increases reported firm sales, purchases and value-added by over 5...

Persistent link: https://www.econbiz.de/10012154580

The Mexican Value-Added Tax (VAT) : Characteristics, Evolution, and Methodology for Calculating the Base

Aguirre, Carlos A. - 1987

The value-added tax (VAT) is often a major component of national fiscal structures. While its effects on allocative efficiency, inflation, income distribution, and tax administration have been addressed, little work, exists on the theoretical base of a VAT, given its structure. This is essential...

Persistent link: https://www.econbiz.de/10014396118

Electronic Fiscal Devices (EFDs) An Empirical Study of their Impact on Taxpayer Compliance and Administrative Efficiency

Casey, Peter - 2015

Several administrations have adopted electronic fiscal devices (EFDs) in their quest to combat noncompliance, particularly as regards sales and the value-added tax (VAT) payable on sales. The introduction of EFDs typically requires considerable effort and has costs both for the administration...

Persistent link: https://www.econbiz.de/10014412047

The optimal turnover threshold and tax rate for SMEs

Wei, Feng; Wen, Jean-François - 2019

Presumptive income taxes in the form of a tax on turnover for SMEs are pervasive as a way to reduce the costs of compliance and administration. We analyze a model where entrepreneurs allocate labor to the formal and informal sectors. Formal sector income is subjected either to a corporate income...

Persistent link: https://www.econbiz.de/10012021806

Macroeconomic effects of tax rate and base changes : evidence from fiscal consolidations

Dabla-Norris, Era; Lima, Frederico - 2018

This paper examines the macroeconomic effects of tax changes during fiscal consolidations. We build a new narrative dataset of tax changes during fiscal consolidation years, containing detailed information on the expected revenue impact, motivation, and announcement and implementation dates of...

Persistent link: https://www.econbiz.de/10011932304

Do Tax Rates Encourage Entrepreneurial Activity?

Gordon, Roger H. - 1997

When the top personal tax rates are above the corporate rate, high-income individuals have an incentive to reclassify their earnings as corporate rather than personal income for tax purposes. U.S. tax law at least imposes strict limits on the extent to which employees in publicly traded...

Persistent link: https://www.econbiz.de/10014400644

Tax Rate Cuts and Tax Compliance : The Laffer Curve Revisited

Papp, Tamás K. - 2008

The paper shows how tax rate cuts can increase revenues by improving tax compliance. The intuition is that tax evasion has externalities: tax evaders protect each other, because they tie down limited enforcement capacity. Thus, relatively small tax rate cuts, which decrease incentives to evade...

Persistent link: https://www.econbiz.de/10014401828

Fiscal Policy Through Time-Varying Tax Rates : If and How

Kaufman, Martin David - 2000

, the paper highlights the very particular circumstances that need to prevail. With liquidity constraints, a consumption …-tax break is in a better footing to boost consumption and welfare than an income-tax break. A hike in consumption taxes can also … be used to restrain consumption and improve welfare under time-consistency problems induced by hyperbolic discounting …

Persistent link: https://www.econbiz.de/10014400096

1
2
3
4
5
6
7
8
9
Next
Last