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Fiscal-budgetary implications of applying value added tax at national level during 2011-2014
Leonida, Ionel - 2016
Persistent link: https://www.econbiz.de/10013164099
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Productivity shocks, VAT hikes and emigration
Bandeira, Guilherme; Caballé, Jordi; Vella, Eugenia - In: Understanding migration with macroeconomics, (pp. 187-222). 2020
Motivated by fiscal austerity and the surge in emigration in Europe's periphery during the Great Recession Bandeira, Caballé and Vella study a particular type of fiscal consolidation: the one carried out through an increase in consumption tax rates. Using a small open economy model with search...
Persistent link: https://www.econbiz.de/10012625496
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The impact of cash and card transactions on VAT collection efficiency
Madzharova, Boryana - In: The usage, costs and benefits of cash - revisited : …, (pp. 521-559). 2014
Persistent link: https://www.econbiz.de/10011606621
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The prospects of the new VAT system in Europe in the context of digitisation and the use of blockchain
Jakubowicz, Flavius Valentin; Munteanu, Ionela Florea - In: Reshaping Power Dynamics Between Sustainable Growth and …, (pp. 131-141). 2024
Persistent link: https://www.econbiz.de/10014555834
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Split payment mechanism in the European Union : comparative analysis
Obrzeżgiewicz, Dawid - In: Regulation of Finance and Accounting : 21st and 22nd …, (pp. 153-161). 2022
Persistent link: https://www.econbiz.de/10013448486
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VAT pass-through : the case of a large and permanent reduction in the market for menstrual hygiene products
Haucap, Justus - In: International tax and public finance 31 (2024) 1, pp. 160-202
Persistent link: https://www.econbiz.de/10015056344
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Equity aspects of VAT in emerging European economies : the case study of Serbia
Altiparmakov, Nikola; Arsic̓, Milojko - In: Fiscal policy and growth : public finance workshop ; …, (pp. 675-694). 2013
Persistent link: https://www.econbiz.de/10010364146
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The value-added tax and growth : design matters
Acosta Ormaechea, Santiago Leonardo Enrique; Morozumi, … - In: International tax and public finance 28 (2021) 5, pp. 1211-1241
Persistent link: https://www.econbiz.de/10012703912
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VAT threshold and small business behavior : evidence from Thai tax returns
Athiphat Muthitacharoen; Wonma Wanichthaworn; Trongwut … - In: International tax and public finance 28 (2021) 5, pp. 1242-1275
Persistent link: https://www.econbiz.de/10012703916
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Voluntary entry into the value-added tax system
Bedeković, Mladena; Petrović, Sanja; Vidas, Ivana - 2020
Persistent link: https://www.econbiz.de/10012602206