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Optimal commodity grouping in a partial equilibrium framework

Belan, Pascal; Gauthier, Stéphane - 2003

Persistent link: https://www.econbiz.de/10001785901

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

Mitteilung der Kommission an den Rat und das Europäische Parlament und den Rat über Zweckmäßigkeit der Fortführung des gemeinschaftlichen Aktionsprogramms zur Verbesserung der Syst...

Europäische Kommission - 2002

Persistent link: https://www.econbiz.de/10001639133

Implications for US trade and competitiveness of a broad-based consumption tax ; [investigation no. 332-389]

1998

Persistent link: https://www.econbiz.de/10001435102

Average effective tax rates on capital, labour and consumption

Carey, David; Tchilinguirian, Harry - 2000

Persistent link: https://www.econbiz.de/10013426892

Average effective tax rates on capital, labour and consumption

Carey, David - 2000

Persistent link: https://www.econbiz.de/10013427082

Hacienda y crecimiento económico : la reforma de Mon, 150 años después

Torre, Joseba de la (contributor); … - 1998

Persistent link: https://www.econbiz.de/10001353547

Evaluating options for shifting tax burden to top income earners

Onrubia, Jorge; Picos, Fidel; Rodado, María del Carmen - 2016

During the last decade, research on income inequality has paid special attention to top income earners. At the same time, top marginal tax rates on upper income earners have declined sharply in many OECD countries. Discussions are still open on the relationship between the increase of the income...

Persistent link: https://www.econbiz.de/10011981967

Options for reforming the Spanish tax system

Joumard, Isabelle; Varoudakis, Aristomène A. - 2000

Persistent link: https://www.econbiz.de/10013426884

Options for reforming the Spanish tax system

Joumard, Isabelle - 2000

Persistent link: https://www.econbiz.de/10013427078

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