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In this paper we demonstrate the importance of distinguishing capital goods tariffs from other tariffs. Using exposure … reduction in intermediate and consumption input or output tariffs do not significantly increase their investment rates. However …, firms' investment rate increase strongly in response to a reduction in capital goods input tariffs. Firms do not substitute …
Persistent link: https://www.econbiz.de/10012251365
of low- and middle-income countries. The study applies a linear optimization framework to data for bound tariffs, applied … tariffs, and imports at the HS-6 digit level for 58 developing countries, and simulates results for different sets of import …
Persistent link: https://www.econbiz.de/10014402033
-CARICOM countries against time and commodity-level variation in external tariffs. I find that in each country the reduction of the …
Persistent link: https://www.econbiz.de/10014401756
Our study uses administrative data on firm-to-firm transactions and quasi- experimental variation in the rollout of electronic invoicing reforms in Peru to study the diffusion of e-invoicing through firm networks and its effect on tax compliance. We find that voluntary e-invoicing adoption is...
Persistent link: https://www.econbiz.de/10013169955
Persistent link: https://www.econbiz.de/10012796771
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
large share of the SMR countries’ total imports comes from the EU, the removal of import tariffs could reduce budgetary …
Persistent link: https://www.econbiz.de/10014400311
Persistent link: https://www.econbiz.de/10011281610
Persistent link: https://www.econbiz.de/10009756809
To understand the cyclical movements of value-added tax (VAT) revenues in advanced economies, this paper analyzes changes in the C-efficiency ratio by decomposing it into changes in the compliance and policy gaps between 2000 and 2014. The results from a panel of EU member countries and Japan...
Persistent link: https://www.econbiz.de/10011705063