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The incidence of VAT evasion
Asatryan, Zareh; Gomtsyan, David - 2020
passthrough rate by the supply-chain effects and second-order compliance responses of firms to VAT enforcement. Our distributional …
Persistent link: https://www.econbiz.de/10012308508
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The incidence of VAT evasion
Asatryan, Zareh; Gomtsyan, David - 2020
passthrough rate by the supply-chain effects and second-order compliance responses of firms to VAT enforcement. Our distributional …
Persistent link: https://www.econbiz.de/10012230854
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Identifying tax compliance from changes in enforcement : theory and empirics
Bibler, Andrew; Grigolon, Laura; Teltser, Keith F.; … - 2024
-identify tax compliance along with supply and demand elasticities; identification requires data on prices and quantities before and …
Persistent link: https://www.econbiz.de/10014467360
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Taxation for the 21ST Century : The Automated Payment Transaction (APT) Tax
Feige, Edgar L. - 2016
transparency and perceived fairness that induces greater tax compliance. Also, the tax has lower administrative and compliance cost …
Persistent link: https://www.econbiz.de/10013006013
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Study to quantify and analyse the VAT Gap in the EU Member States : 2015 Report
Barbone, Luca; Bonch-Osmolovskiy, Mikhail; Poniatowski, … - 2015
This report provides estimates of the VAT Gap for 26 EU Member States for 2013, as well as revised estimates for the period 2009-2012. It is a follow-up to the report “Study to quantify and analyse the VAT Gap in the EU-27 Member Statess, published in September 2013 (hereafter: 2013 Report),...
Persistent link: https://www.econbiz.de/10011455906
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2012 update report to the study to quantify and analyse the VAT gap in the EU-27 member states
Barbone, Luca; Bonch-Osmolovskiy, Mikhail; Poniatowski, … - 2014
This report provides estimates of the VAT Gap for 26 EU Member States for 2012, as well as revised estimates for the period 2009-2011. It is a follow-up to the report "Study to quantify and analyse the VAT Gap in the EU-27 Member States", published in September 2013. This update incorporates the...
Persistent link: https://www.econbiz.de/10010422931
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Study to quantify and analyse the VAT gap in the EU-27 member states
Barbone, Luca; Belkindas, Misha V.; Bettendorf, Leon; … - 2013
This report presents and discusses the findings of the "Study to quantify and analyse the VAT Gap in the EU-27 Member States", conducted by CASE and CPB. The main aim of the study was to help better understand the recent trends in the field of VAT fraud and analyse determinants of VAT Gaps using...
Persistent link: https://www.econbiz.de/10010209017
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Who benefits from state corporate tax cuts? : a local labor markets approach with heterogeneous firms: comment
Malgouyres, Clément; Mayer, Thierry; Mazet-Sonilhac, … - 2021
Suárez Serrato and Zidar (2016) identify state corporate tax incidence in a spatial equilibrium model with imperfectly …, impeding the identification of incidence from the four estimated reduced-form effects. Assigning consensual values to the … unidentified parameters, we find that the incidence share born by firm-owners is closer to 25% than 40%. …
Persistent link: https://www.econbiz.de/10012592979
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Incidence, salience, and spillovers : the direct and indirect effects of tax credits on wages
Azmat, Ghazala - In: Quantitative economics : QE ; journal of the … 10 (2019) 1, pp. 239-273
Tax credits are a popular way to alleviate in‐work poverty. A common empirical assumption is that the benefit of the tax credit is borne solely by the claimant workers. However, economic theory suggests no particular reason why this should be the case. This paper investigates the impact of the...
Persistent link: https://www.econbiz.de/10011994858
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When standards have better distributional consequences than carbon taxes
Zhao, Jiaxin; Mattauch, Linus - 2021
Carbon pricing is the efficient instrument to reduce emissions. However, the geographical and sectoral coverage of substantial carbon pricing is low, often due to concerns that pricing may increase economic inequality. Regulatory standards such as fuel economy standards are more popular. But do...
Persistent link: https://www.econbiz.de/10013329712