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Assessing the impact of an intervention to withhold value-added tax in Zambia

Adu-Ababio, Kwabena; Koivisto, Aliisa; Kumwenda, Andreya; … - 2023

Improving tax collection is essential if developing economies are to avoid over-reliance on external donor funds and loans. Revenue authorities in the Global South have recently adopted new policy tools to improve domestic revenue mobilization through taxes. One such new policy is a withholding...

Persistent link: https://www.econbiz.de/10013548991

An Assessment of the Revenue Impact of the State Level VAT in India

Das-Gupta, Arindam - 2011

state Value-Added Tax (VAT) in India's 29 states. Both the direct revenue impact and the indirect impact through the VAT … shortfall could have affected statistical findings on VAT performance was assessed and rejected. Whether or not in India as a …

Persistent link: https://www.econbiz.de/10013118908

Responses of firms to tax, administrative and accounting rules : evidence from Armenia

Asatryan, Zareh; Peichl, Andreas - 2016

Using panel data on the full population of corporate tax returns of Armenian firms, we study the behavioral response of firms to three size-dependent regulations. We find: i) a strong response to an accounting notch where International Financial Reporting Standards become mandatory; ii) a...

Persistent link: https://www.econbiz.de/10011543450

Estimating tax gaps in Zambia : a bottom-up approach based on audit assessments

Adu-Ababio, Kwabena; Koivisto, Aliisa; Lungu, Eliya; … - 2023

Assessing tax gaps-the difference between the potential and actual taxes raised-plays a vital role in achieving positive domestic revenue objectives through improved and reformed taxation. This is particularly pertinent for growth outcomes in developing countries. This study uses a bottom-up...

Persistent link: https://www.econbiz.de/10013548954

Responses of firms to tax, administrative and accounting rules : evidence from Armenia

Asatryan, Zareh; Peichl, Andreas - 2017 - First version: September 16, 2016, this Version: October 30, 2017

Using panel data on the full population of corporate tax returns from Armenia, we study behavioral responses of firms to three size-dependent regulations. We find: i) a strong response to an accounting notch where IFRS becomes mandatory; ii) a moderate response to an administrative notch below...

Persistent link: https://www.econbiz.de/10011754262

Statutory Incidence and Sales Tax Compliance : Evidence from Wayfair

Fox, William F.; Hargaden, Enda Patrick; Luna, LeAnn - 2021

This paper studies the compliance, pricing, and progressivity effects of changing statutory incidence. The recent Wayfair Supreme Court decision granted U.S. states new powers to shift the statutory incidence of taxation from consumers to online retailers, forcing supply side-administration of...

Persistent link: https://www.econbiz.de/10014089088

Appraising the ‘Goods and Service Tax’ as a ‘Means’ (and Not the ‘End’) to Improving the Business Climate of India

Jain, Tarun - 2017

seeks to usher a new indirect tax regime in India purported as the ‘Goods and Service Tax' The avowed intent of this … indirect taxes in India so as to seek a theoretical as well as pragmatic appraisal of the changes envisaged under GST. The idea … as to whether GST aids businesses generally, and positively redraw the business climate of India. This article is divided …

Persistent link: https://www.econbiz.de/10012971033

Present State of Goods and Services Tax (GST) Reform in India

Mukherjee, Sacchidananda - 2015

To remove cascading effect of taxes and provide a common nation-wide market for goods and services, India is moving …

Persistent link: https://www.econbiz.de/10013011463

Extraterritoriality of Service Tax in India : A Review

Jain, Tarun - 2015

Comparatively a recent entrant in the fiscal space, 'Service Tax' in India has garnered legislative and judicial … divided into following parts;1. Introduction2. Levy of service tax in India: general principles3. Legal position relating to … levy of extraterritorial tax4. Statutory position on extraterritorial aspect of levy of service tax in India4.a. Levy upto …

Persistent link: https://www.econbiz.de/10013026490

Harmonized 'Goods and Service Tax' in India : A Backgrounder

Jain, Tarun - 2012

Persistent link: https://www.econbiz.de/10012712607

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