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The evolution of potential VAT revenues and c-efficiency in advanced economies
Ueda, Junji - 2017
To understand the cyclical movements of value-added tax (VAT) revenues in advanced economies, this paper analyzes changes in the C-efficiency ratio by decomposing it into changes in the compliance and policy gaps between 2000 and 2014. The results from a panel of EU member countries and Japan...
Persistent link: https://www.econbiz.de/10011705063
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The taxation of discrete investment choices
Devereux, Michael P.; Griffith, Rachel - 1998
Persistent link: https://www.econbiz.de/10000683149
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The taxation of discrete investment choices
Devereux, Michael P.; Griffith, Rachel - 1999 - Revision 2
compared for domestic and international investment in Germany, Japan, the UK and USA between 1979 and 1997. …
Persistent link: https://www.econbiz.de/10011538078
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Ricardian equivalence, expansionary fiscal contraction and the stock market : a VECM approach
Giorgioni, Gianluigi; Holden, Kenneth - In: Applied economics 35 (2003) 12, pp. 1435-1443
Persistent link: https://www.econbiz.de/10001804552
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Impact of infrastructure investment on tax : estimating spillover effects of the Kyushu high-speed rail Line in Japan on regional tax revenue
Yoshino, Naoyuki; Abidhadjaev, Umid - 2016
This paper analyzes the impact of infrastructure investment on tax revenues and on the economy of the region. In 1991, the Kyushu high-speed rail line was constructed and was completed in 2003. In 2004, the rail line started operating from Kagoshima to Kumamoto. The entire line was opened in...
Persistent link: https://www.econbiz.de/10011479478
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Cigarette tax revenues and tobacco control in Japan
Wan, Junmin - In: Applied economics 38 (2006) 14, pp. 1663-1675
Persistent link: https://www.econbiz.de/10003359764
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Laffer curves in Japan
Nutahara, Kengo - In: Journal of the Japanese and international economies : … 36 (2015), pp. 56-72
Persistent link: https://www.econbiz.de/10011380596
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Main issues for a good value added tax system
Nishiyama, Yumi - In: Public policy review 8 (2012) 5, pp. 683-704
Persistent link: https://www.econbiz.de/10009691886
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The function of local allocation taxes in the securing of revenue sources : verification of the neutrality and appropriateness of local allocation taxes
Ishida, Mitsunari; Kobayashi, Wataru - In: Public policy review 8 (2012) 4, pp. 453-478
Persistent link: https://www.econbiz.de/10009691909
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Intergovernmental grant and tax collecting efforts in Japan : estimating the effect of local allocation tax grants on local tax collection rates
Ishida, Mitsunari - In: Evolutionary and institutional economics review 9 (2012), pp. 55-73
Persistent link: https://www.econbiz.de/10009697846