Similar Search Results

The Future of Indirect Taxation : Recent Trends in VAT and GST Systems Around the World – Australia

Millar, Rebecca - 2013

This paper provides a detailed outline of most of the major features of the Australian goods and services tax (GST). As well as explaining and evaluating the operation of the GST law, the paper compares the Australian GST with the equivalent features of the European VAT. The paper was first...

Persistent link: https://www.econbiz.de/10013090808

The Elgar guide to tax systems

Albi, Emilio (contributor); Albi, Emilio (ed.) - 2011

Tax systems have changed considerably in the past three decades. These fundamental changes have been the result of economic globalization, new political stances, and also of developments in public finance thought. The chapters in this volume offer a critical review of those changes from the...

Persistent link: https://www.econbiz.de/10009357014

Indirect tax initiatives and global rebalancing

Li, Chunding; Whalley, John - In: CESifo economic studies : CESifo, a joint initiative of … 63 (2017) 1, pp. 24-44

This paper discusses how joint cross country indirect tax initiatives can be used to achieve global rebalancing. We suggest that if China and Germany (as major surplus countries) switch their present VAT systems from a destination principle to an origin principle, and the US (as the major...

Persistent link: https://www.econbiz.de/10011778747

The Impact of the Shadow Economy on Indirect Tax Revenues

Vlachaki, Mina - 2015

This paper examines empirically the impact of the shadow economy on indirect tax revenues in an unbalanced panel of 125 countries for the period 1990–2011. The same analysis is conducted excluding at first and then including international trade tax revenues in (total) indirect tax revenues, as...

Persistent link: https://www.econbiz.de/10014135325

Financial articulacy accelerates economic growth related to GST transition

Shenbagavalli, T.; Piradeep, S.; Priyadharshini, B.; … - In: International journal of electronic finance : IJEF 13 (2024) 2, pp. 196-215

Persistent link: https://www.econbiz.de/10015064351

Indirect Taxation of Wine : An International Comparison

Kenny, Paul - 2013

Australia, New Zealand and France employ different indirect tax systems for wine that are a result of numerous factors … World' wine country (France) and the two ‘New World' (Australia and New Zealand) wine countries. The aim of comparing these … review of Australia's tax system. First, this paper examines the rationale for specific wine taxation. Secondly, the paper …

Persistent link: https://www.econbiz.de/10013074435

Redistribution via VAT and cash transfers : an assessment in four low and middle income countries

Harris, Tom; Phillips, David; Warwick, Ross; Goldman, Maya - 2018

As in high-income countries, reduced rates of VAT and VAT exemptions ("preferential VAT rates") are a common feature of indirect tax systems in LMICs. Many of the goods and services that are granted preferential rates - such as foodstuffs and kerosene - seem likely to receive such treatment on...

Persistent link: https://www.econbiz.de/10011817664

Distributional analysis of Ghana's tax system

Iddrisu, Abdul Malik; Phillips, David; Chackson, … - 2023

In recent years, policymakers across the globe have become increasingly interested in not only the revenue consequences of tax policies but also their distributional impacts: that is, their impacts on different segments of the population. Such evidence can promote a more equitable and...

Persistent link: https://www.econbiz.de/10014450733

The law and policy of VAT tourist tax refund schemes : a comparative analysis

Wang, Tingting; Stewart, Miranda - 2021

Persistent link: https://www.econbiz.de/10012666722

The law and policy of VAT tourist tax refund schemes : a comparative analysis

Wang, Tingting; Stewart, Miranda - In: World tax journal : WTJ 14 (2022) 2, pp. 285-330

Persistent link: https://www.econbiz.de/10013347202

1
2
3
4
5
6
7
8
9
10
Next
Last