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Coordinating Tax Reforms in the Poorest Countries : Can Lost Tariffs Be Recouped?
Waglé, Swarnim - 2017
unique data set compiled from unpublished customs records of imports, tariffs and all other taxes levied at the border. It …
Persistent link: https://www.econbiz.de/10012975547
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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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Implementing Carbon Tariffs : A Fool's Errand?
Moore, Michael - 2017
Some governments are considering taxes on imports based on carbon content from countries that have not introduced climate change policies. Such carbon border taxes appeal to domestic industries facing higher charges for their own carbon emissions. This research demonstrates that there are...
Persistent link: https://www.econbiz.de/10012976457
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Household Impacts of Tariffs : Data and Results from Agricultural Trade Protection
Artuc, Erhan - 2019
database, the Household Impacts of Tariffs data set, which contains harmonized household survey and tariff data for 54 low- and …. Using a stylized model of the first-order impacts of import tariffs on household real income, this paper quantifies the … welfare implications of agricultural trade protection. On average, unilateral elimination of agricultural tariffs would …
Persistent link: https://www.econbiz.de/10012858275
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The Distortionary Effects of Tariff Exemptions in Argentina
Pohl, Gerhard - 2017
Tariff exemptions for exporters are widely used by many countries as an instrument for providing export incentives. This author argues that when tariff exemptions are granted as a means of industrial regional promotion to an industry independently of its export performance, the tariff exemptions...
Persistent link: https://www.econbiz.de/10012746947
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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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Does Input Tariff Reduction Impact Firms'Exports in the Presence of Import Tariff Exemption Regimes?
Cruz, Marcio - 2017
In the last decade Morocco undertook substantial, if gradual, trade liberalization by reducing tariffs, reforming trade … product diversification. The identification of the effect of input tariffs on exports relies on a difference …
Persistent link: https://www.econbiz.de/10012971907
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Trends in Tariff Reforms and Trends in Wage Inequality
Galiano, Sebastian - 2016
wages and wage inequality. After setting up unusual historical data sets of trends in tariffs, trends in wages, and trends …
Persistent link: https://www.econbiz.de/10012748140
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Of Governance and Revenue : Participatory Institutions and Tax Compliance in Brazil
Touchton, Michael Ryan - 2019
Traditionally, governments seek to mobilize tax revenues by expanding their enforcement of existing tax regimes and facilitating tax payments. However, enforcement and facilitation can be costly and produce diminishing marginal returns if citizens are unwilling to pay their taxes. This paper...
Persistent link: https://www.econbiz.de/10012889564