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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 impact of taxation of the domestic economic transactions on the Vat collection through electronic fiscal devices
Bostan, Ionel; Popescu, Cristian; Istrate, Costel; … - In: Amfiteatru economic : an economic and business research … 19 (2017) 45, pp. 581-594
European Union, Romania is the country with the highest VAT Gap between EU Member States: 41%, compared to a European average …, whether the mandatory introduction of these devices in recording commercial transactions has had a significant impact on VAT … collection. The study includes two stages of the analysis: in the first stage we estimated the influence of VAT rate variation on …
Persistent link: https://www.econbiz.de/10011795211
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The fiscal impacts of trade and investment treaties
Dutt, Devika; Gallagher, Kevin - In: International journal of political economy : a journal … 51 (2022) 3, pp. 176-207
Persistent link: https://www.econbiz.de/10013546143
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The spending and consumption response to a VAT rate increase
Cashin, David; Unayama, Takashi - In: National tax journal 74 (2021) 2, pp. 313-346
Persistent link: https://www.econbiz.de/10012548878
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The household expenditure response to a consumption tax rate increase
Cashin, David - 2017 - Version: March 28, 2017
Persistent link: https://www.econbiz.de/10011708651
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Analysis of the President's Budget for 2013
Manasan, Rosario G. - 2013 - This version: December 2012
This study presents an evaluation of the National Expenditure Program for 2013. First, this paper projects that the fiscal targets set out in the Budget of Expenditures and Sources of Financing (BESF) for 2013 are likely to be met. Specifically, fiscal deficit is projected to be PHP 9.6 billion...
Persistent link: https://www.econbiz.de/10009771621
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Modelling the budget revenues on the basis of appropriate macroeconomic indicators : a case study for Romania
Bălţăţeanu, Alina Mirela; Ţıţan, Emilia; Manea, … - In: Romanian journal of economic forecasting 24 (2021) 3, pp. 158-171
Persistent link: https://www.econbiz.de/10012655497
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Population aging in Korea : implications for fiscal sustainability
Cho, Sung-jin; Kim, Jan R. - In: Seoul journal of economics : SJE 34 (2021) 2, pp. 237-264
Persistent link: https://www.econbiz.de/10012619823