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Tax collision : the effect of VAT and excise duties on the retail price of unleaded gasoline
Dobranschi, Marian; Nerudová, Danuše - In: Ekonomický časopis : časopis pre ekonomickú … 66 (2018) 7, pp. 643-664
Persistent link: https://www.econbiz.de/10012152850
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Dalton-improving indirect tax reform
Mayshar, Joram - In: The American economic review 85 (1995) 4, pp. 793-807
Persistent link: https://www.econbiz.de/10001191629
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The revenue responsiveness of income and consumption taxes in the UK
Creedy, John; Gemmell, Norman - 2001
Persistent link: https://www.econbiz.de/10001614897
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The revenue responsiveness of income and consumption taxes in the UK
Creedy, John; Gemmell, Norman - In: The Manchester School 71 (2003) 6, pp. 641-658
Persistent link: https://www.econbiz.de/10001839450
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Heterogeneity in effective VAT rates across native and migrant households in France, Germany and Spain
Christl, Michael; Papini, Andrea; Tumino, Alberto - 2020
This paper contributes to the literature on the distributional properties of VAT analysing who bears higher VAT … payments between native and migrant household in France, Germany and Spain. The question is of interest both from a … EU HBS and a simple VAT calculator we show the existence of gaps in effective VAT rates between native and migrant …
Persistent link: https://www.econbiz.de/10012301933
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Internationale Entwicklungstendenzen nationaler Steuersysteme - von der direkten zur indirekten Besteuerung?
Bach, Stefan; Scheremet, Wolfgang; Seidel, Bernhard; … - 2001
Die Studie bietet einen Überblick über die Entwicklungstendenzen der Steuersysteme ausgewählter OECD-Länder im Verlauf der letzten Jahrzehnte. Die quantitative Entwicklung wird anhand diverser OECD-Statistiken illustriert. Länderkapitel zeichnen die Steuerpolitik nach und arbeiten deren...
Persistent link: https://www.econbiz.de/10011402077
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Internationale Entwicklungstendenzen nationaler Steuersysteme - von der direkten zur indirekten Besteuerung?
Bach, Stefan; Scheremet, Wolfgang; Seidel, Bernhard; … - 2001
Persistent link: https://www.econbiz.de/10001627941
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State-dependent effects of tax changes in Germany and the United Kingdom
Hayo, Bernd; Mierzwa, Sascha - 2021 - This version: 13 July 2021
We study state-dependent effects of narratively identified tax shocks in Germany and the UK over the period 1974Q1-2018Q4 using local projections. In addition, we distinguish between aggregated and disaggregated tax types (direct and indirect taxes) as well as look for possible asymmetries...
Persistent link: https://www.econbiz.de/10012591522
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Stock market reactions to legislated tax changes : evidence from the United States, Germany, and the United Kingdom
Hayo, Bernd; Mierzwa, Sascha - 2020 - This version: 18 November 2020
We study the effect of tax policy on stock market returns in the United States, Germany, and the United Kingdom using GARCH models and a unique daily dataset of legislative tax changes during the period 1 December 1978 to 31 January 2018. We find that days of discretionary tax legislation during...
Persistent link: https://www.econbiz.de/10012543058
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The simulation of indirect tax reforms : the IFS Simulation Program for Indirect Taxation (SPIT)
Baker, Paul S. - 1990
Persistent link: https://www.econbiz.de/10013398883