In the tax policy debate, differentiation of value-added taxes is often justified by distributional concerns. Our … reductions in the marginal income tax rates or social security contributions turns out to produce substantial welfare gains for …

This paper provides an empirical analysis of the effectiveness of tax subsidies implemented by the German government as … VAT performance of firms in industries, whose services have become deductible from the income tax, with the VAT …. Our results point at significant effects of the tax deduction. In particular, we find some evidence that taxable sales …

revenue loss due to fraud and evasion, tax avoidance, bankruptcies, financial insolvencies, as well as miscalculations. It is … defined as the difference between the amount of VAT collected and the VAT Total Tax Liability (VTTL), which is expressed in … the report in bothabsolute and relative terms. The VTTL is the theoretical tax liability according to tax law, and is …

tax fraud. During 2015, the overall VAT that should have been collected in EU Member States grew by about 4.2 %, while …

In this Report, the Authors present the new Value Added Tax (VAT) Gap estimates for 2016, as well as updated estimates … terms, the VAT Gap share of the VAT total tax liability (VTTL) dropped to 12.3 percent from 13.2 percent in 2015, and is the …

2018. This Study contains new estimates of the Value Added Tax (VAT) Gap for 2017, as well as updated estimates for 2013 …. In relative terms, the VAT Gap share of the VAT total tax liability (VTTL) dropped to 11.2 percent in 2017 and is the …

This Study contains Value Added Tax (VAT) Gap estimates for 2018, fast estimates using a simplified methodology for … increasing tax compliance remained favourable. We estimate that the VAT total tax liability (VTTL) in 2018 increased by 3 …

We use population-wide tax register data to document the impact of the COVID-19 pandemic on firm sales, tax revenues …, but unlike tax payments, it does not vary with local infection rates, indicating behavioral responses to more generous …

We use population-wide tax register data to document the impact of the COVID-19 pandemic on firm sales, tax revenues …, but unlike tax payments, it does not vary with local infection rates, indicating behavioral responses to more generous …