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The reliance of budgets of EU Member States on VAT revenues : implications in crisis and post-crisis periods
Maşca, Simona-Gabriela; Cuceu, Ionuţ-Constantin; … - In: Argumenta oeconomica 42 (2019) 1, pp. 155-184
Persistent link: https://www.econbiz.de/10012284828
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VAT revenues in 2008-2020 : trends and challenges of Covid-19
Dziemianowicz, Ryta; Budlewska, Renata - In: Ekonomia i prawo 21 (2022) 1, pp. 85-102
Persistent link: https://www.econbiz.de/10013173131
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Red Tape? The Revenue Impact of the VAT Filing Thresholds
Mittal, Shekhar - 2020
that such sharp bunching indeed occurs due to the VAT reporting frequency thresholds. We document that such bunching partly … the bunching firms - and find that bunching occurs to similar degree across industries. Second, we calculate the VAT … size-dependent reporting requirements, more frequent reporting is not associated with greater VAT collection. Finally …
Persistent link: https://www.econbiz.de/10012849925
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The estimation of financial transaction tax revenues as a new own resource of European Union budget
Nerudová, Danuše; Dvořáková, Veronika - In: Ekonomický časopis : časopis pre ekonomickú … 62 (2014) 9, pp. 945-958
Persistent link: https://www.econbiz.de/10010466525
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Tax revenue elasticities corrected for policy changes in the EU
Mourre, Gilles; Princen, Savina - 2015
for consumption taxes. …
Persistent link: https://www.econbiz.de/10011405638
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Are tax revenue elasticities consistent with a balanced government budget? : an analysis and implications for six CEE countries
Pattichis, Charalambos - In: Economics and Business Letters : EBL 11 (2022) 1, pp. 33-40
Persistent link: https://www.econbiz.de/10013205602
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The dynamics of tax elasticities in the whole European Union
Mourre, Gilles; Princen, Savina - In: CESifo economic studies : a joint initiative of the … 65 (2019) 2, pp. 204-235
Persistent link: https://www.econbiz.de/10012117645
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The European VAT and the common market framework : lessons for the GCC
Waerzeggers, Christophe - In: Fiscal reforms in the Middle East : VAT in the Gulf …, (pp. 100-132). 2010
Persistent link: https://www.econbiz.de/10008779205
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The European VAT Experience : VAT in a Common Market: Lessons for the GCC
Waerzeggers, Christophe - 2016
This paper is based on a presentation to the GCC VAT conference, hosted by the Dubai Economic Council in Dubai in … November 2008. The paper provides a background knowledge of EU Value Added Tax (VAT), focusing on the way in which the EU VAT … deals with the common market. The EU has the longest and most extensive experience in operating a harmonized VAT system in a …
Persistent link: https://www.econbiz.de/10013007104
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Importance of theoretical value added tax for Croatia's fiscal capacity in the context of the European Union
Šutalo, Ivan; Vuglar, Jadranka; Ivandić, Neven - In: Financial theory and practice 36 (2012) 3, pp. 297-320
Persistent link: https://www.econbiz.de/10010438668