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The Distributive Impact of Taxes and Expenditures in Colombia
Jairo, Nunez - 2020
Colombia has reduced extreme poverty in the past 16 years by almost half, moderate poverty by 22 percentage points, and … of the distributional impacts of taxes and expenditures in Colombia in 2017. It makes a methodological comparison with … results suggest that the combined effect of taxes and social spending in Colombia contributes to poverty reduction between 0 …
Persistent link: https://www.econbiz.de/10012840242
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Can Electronic Tax Invoicing Improve Tax Compliance? A Case Study of the Republic of Korea's Electronic Tax Invoicing for Value-Added Tax
Lee, Hyung Chul - 2017
This paper reviews the Republic of Korea's experience with electronic tax invoices for its value-added tax regime from the perspectives of tax policy makers and administrators. The paper evaluates Korea's implementation of electronic tax invoicing and analyzes its effect on tax compliance...
Persistent link: https://www.econbiz.de/10012969838
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Tax Evasion Through Trade Intermediation : Evidence from Chinese Exporters
Liu, Xuepeng - 2017
Many production firms use intermediary trading firms to export indirectly. This paper uses Chinese export data at the transaction level to investigate the tax evasion motive through indirect trade. The paper provides strong evidence that, under China's partial export value-added tax rebate...
Persistent link: https://www.econbiz.de/10012971906
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Non-Linear Effects of Tax Changes on Output : The Role of the Initial Level of Taxation
Gunter, Samara Potter - 2018
This paper estimates the effect of worldwide tax changes on output following the narrative approach developed for the United States by Romer and Romer (2010). The analysis uses a novel dataset on value-added taxes for 51 countries (21 industrial and 30 developing) for the period 1970-2014 to...
Persistent link: https://www.econbiz.de/10012906855
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Determinants of Value-Added Tax Revenues
Bogetic, Zeljko - 2011
An early cross-country, empirical analysis of value-added tax revenues on a sample of 34 countries estimates a model that can be used to predict revenues in countries contemplating the introduction of the VAT. It also confirms conventional wisdom from theoretical and case studies. The key...
Persistent link: https://www.econbiz.de/10013127088
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Welfare Impact of Value-Added Tax Reform : The Case of the Democratic Republic of Congo
Adoho, Franck - 2019
The adoption of the value-added tax the Democratic Republic of Congo in 2012 led to price increases that are thought to adversely affect the welfare of most Congolese households. To date, research has not yet examined the poverty and distributional impacts of this tax reform. Using data from the...
Persistent link: https://www.econbiz.de/10012865458
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The Value-Added Tax Reform Puzzle
Cai, Jing - 2017
This explores the impact of a tax reform in some provinces of China which eliminated the value-added tax on some investment goods. While the goal of the experiment was to encourage upgrading of technology, the results suggest that there was no evident increase overall in fixed investment, and...
Persistent link: https://www.econbiz.de/10012975787
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Do Cognitive and Noncognitive Skills Explain the Gender Wage Gap in Middle-Income Countries? An Analysis Using Step Data
Tognatta, Namrata - 2017
Gender-based wage discrimination is a highly researched area of labor economics. However, most studies on this topic have focused on schooling and paid limited attention to the mechanisms through which cognitive and noncognitive skills influence wages. This paper uses data from adults in seven...
Persistent link: https://www.econbiz.de/10012967480
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Illicit Activity and Money Laundering from an Economic Growth Perspective : A Model and an Application to Colombia
Villa, Edgar - 2017
overlaps not only in a period of high economic growth, but also after the implementation of Plan Colombia. The data set is used …
Persistent link: https://www.econbiz.de/10012969954
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Contingent Liabilities Risk Management : A Credit Risk Analysis Framework for Sovereign Guarantees and On-Lending?Country Experiences from Colombia, Indonesia, Sweden, and Turkey
Bachmair, Fritz Florian - 2017
applied in Colombia, Sweden, and Turkey. It also discusses how the proposed framework is applied in Indonesia as it develops a …
Persistent link: https://www.econbiz.de/10012970229