In accordance with the purchasing tax-deduction method and the receipt-based value added tax (VAT) system, the same transaction can be recorded by two firms, which creates self-enforcement properties, thereby restraining tax avoidance. Using the Replacement of Business Tax with VAT reform in...

The aim of this working paper is to provide a preliminary assessment of whether the European Green Deal constitutes a suitable policy framework to combine environmental and economic objectives with the pursuit of social fairness, thus ensuring a just transition towards more sustainable economies...