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Restructuring the European VAT tax system : advantages and disadvantages of the adoption of a single-rate model : a study based on the Portuguese case
Catarino, João Ricardo; Soares, Ricardo de Moraes e - In: European journal of government and economics : EJGE 8 (2019) 2, pp. 145-160
The common VAT system adopted by EU member states comprises a set of various rates, which differentiate the goods and services subject to this tax. However, from a technical and management point of view, it would be preferable to adopt a single tax rate as it reduces distortions and facilitates...
Persistent link: https://www.econbiz.de/10012157117
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Tax reform in Latvia : could it be fair?
Vanags, Alfs (contributor) - 2010
Persistent link: https://www.econbiz.de/10009767092
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European Union : tax treaties of the Central and Eastern European countries
Lang, Michael (ed.) - 2008
Persistent link: https://www.econbiz.de/10003627779
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Tax policy in Latvia on the eve of enlargement
Robežniece, Daina; Jurušs, Māris - In: Baltic journal of economics 4 (2003) 1, pp. 116-120
Persistent link: https://www.econbiz.de/10002028228
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Tax policy development in Latvia
Dovladbekova, Inna - 1998
Persistent link: https://www.econbiz.de/10000989418
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The Evaluation of Microenterprise Tax Regime Efficiency in Latvia
Prohorovs, Anatolijs - 2017
Latvia. The major aspects affected by the new regime introduction studied in the present article were net registration of … micro-enterprises in Estonia, Latvia and Lithuania are considered in the article, too. The results of the research indicate … that the largest number of tax exemptions for micro-entrepreneurship are available in Latvia. Besides, it was discovered …
Persistent link: https://www.econbiz.de/10012956830
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OECD Tax Policy Studies No. 7e - OECD Fiscal Design Survey Background Paper: Latvia
2001
States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7 …
Persistent link: https://www.econbiz.de/10012445182
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Is Tax Policy Retarding Growth in Morocco?
Tatom, John - 2007
Morocco has a distinguished reputation for opening the economy, privatization and for increasing the role of the private sector in economic development. The nation has also had well known success in achieving a high degree of price stability through a fixed and credible exchange rate that was...
Persistent link: https://www.econbiz.de/10012728459
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Tax effort revisited : new estimates from the Government Revenue Dataset
McNabb, Kyle; Danquah, Michael; Tagem, Abrams M. E. - 2021
Attention on domestic resource mobilization-particularly in developing countries- has increased significantly in recent years. This stems from, among other things, recognition in the Sustainable Development Goals that further domestic funding is required for development needs, and the Addis Tax...
Persistent link: https://www.econbiz.de/10012666864
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Welfare effects of indirect tax policies in West Africa
Babatoundé, Alain; Capéau, Bart; Houssa, Romain - 2023
In West Africa, the Value Added Tax (VAT) policy consists of a uniform tax rate, but several items consumed by rich and poor households, are exempted. We provide an optimal tax framework to reflect on the welfare effects of such a tariff structure, in the context of current debates on domestic...
Persistent link: https://www.econbiz.de/10014251962