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The asymmetric impact of tax burden structures on the shadow economy : a panel analysis of old and new European Union countries
Achim, Monica Violeta; Mirza, Nawazish; Vaidean, … - In: Applied economics letters 30 (2023) 16, pp. 2179-2188
Persistent link: https://www.econbiz.de/10014364635
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Indirect taxes and social policy : distributional impact of alternative financing of social security
Decoster, André (contributor); De Swerdt, Kris (contributor) - 2007
Persistent link: https://www.econbiz.de/10003458753
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Inequality aversion, macroeconomic objectives and the marginal welfare cost of indirect taxation : does flexibility of prices and wages matter?
Van de Gaer, Dirk - In: European journal of political economy 13 (1997) 2, pp. 315-341
Persistent link: https://www.econbiz.de/10001219573
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Indirect Taxes and Social Policy : Distributional Impact of Alternative Financing of Social Security
Decoster, André - 2007
The role of indirect taxes in social policy is investigated by1) comparing the distributional pattern of indirect taxes with the one of personal income taxes and social security contributions;2) calculating the indirect tax liabilities for recipients of social benefits;3) assessing the...
Persistent link: https://www.econbiz.de/10012728786
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Effetti distributivi delle imposte decentrate sui consumi
Figari, Francesco; Gandullia, Luca - In: Politica economica : rivista di studi e ricerche per la … 22 (2006) 1, pp. 77-96
Persistent link: https://www.econbiz.de/10003350659
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Indirect taxation and progressivity : revenue and welfare changes
Creedy, John; Sleeman, Catherine - In: FinanzArchiv : European journal of public finance 62 (2006) 1, pp. 50-67
Persistent link: https://www.econbiz.de/10003314875
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Assessing the variability of indirect tax elasticity in Greece
Tagkalakis, Athanasios - 2014
Persistent link: https://www.econbiz.de/10011280251
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Evaluation of China's taxation centred on indirect taxes : estimations using the input-output table
Shen, Xuemei - In: Artha vijñāna : journal of the Gokhale Institute of … 54 (2012) 2, pp. 252-279
Persistent link: https://www.econbiz.de/10009765203
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The effects of indirect taxes on consumer prices : empirical evidence for Greece
Koutsouvelis, Panayotis N.; Papastathopoulos, Avraam - In: Advances in management & applied economics 3 (2013) 1, pp. 61-76
The importance of the tax incidence is obvious both for academics and for policymakers. Using data of HICP and CT_HICP, it is proposed in this article that the influence of CT_HICP of the imposition of indirect taxes determines the extent of tax incidence and the contribution of indirect taxes...
Persistent link: https://www.econbiz.de/10009718239
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Indirect tax reform in Australia : the welfare effects on different demographic groups
Creedy, John - In: Australian economic papers 38 (1999) 4, pp. 362-392
Persistent link: https://www.econbiz.de/10001429152