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The heterogeneous effects of labor informality on VAT revenues : evidence on a developed country

Di Caro, Paolo; Sacchi, Agnese - In: Journal of macroeconomics 63 (2020), pp. 1-14

Persistent link: https://www.econbiz.de/10012243177

Goods and service tax : economic revival of India

Tiwari, Hemlata; Shambhu Nath Singh - In: Paradigm : the journal of Institute of Management Technology 22 (2018) 1, pp. 17-29

Persistent link: https://www.econbiz.de/10012161069

Improving performance of VAT system in developing EU countries : estimating the determinants of the ratio c-efficiency in the period 1997-2017

Đorđević, Marina; Đurović Todorović, Jadranka; … - In: Facta Universitatis / Series economics and organization … 16 (2019) 3, pp. 239-254

Persistent link: https://www.econbiz.de/10012224734

What drives consumption tax revenues? : disentangling policy and macroeconomic drivers

Simon, Hannah; Harding, Michelle - 2020

This paper decomposes consumption tax revenues in OECD countries into the implicit tax rate (ITR) and consumption relative to GDP, to identify how economic downturns affect consumption tax revenues. It further considers the impact of changes in VAT efficiency and VAT rates on ITRs. The analysis...

Persistent link: https://www.econbiz.de/10012227507