EU member states, we estimate the tax pass-through of specific beer excise taxes and ad valorem value added taxes (VAT …). VAT is under-shifted at a rate of approximately 70%. Specific excise taxes are almost fully shifted to prices in the EU …

EU member states, we estimate the tax pass-through of specific beer excise taxes and ad valorem value added taxes (VAT …). VAT is under-shifted at a rate of approximately 70%. Specific excise taxes are almost fully shifted to prices in the EU …

EU member states, we estimate the tax pass-through of specific beer excise taxes and ad valorem value added taxes (VAT …). VAT is under-shifted at a rate of approximately 70%. Specific excise taxes are almost fully shifted to prices in the EU …

EU member states, we estimate the tax pass-through of specific beer excise taxes and ad valorem value added taxes (VAT …). VAT is under-shifted at a rate of approximately 70%. Specific excise taxes are almost fully shifted to prices in the EU …

macroeconomic effects, a criticism about in- creasing the role of Vat arises from its alleged regressivity over income. Yet, the …. This paper fills this gap by measuring the distributional impact of Vat in Italy using information on both households …' expenditures and incomes integrated in a micro simulation model (EGaLiTe). The paper shows that the regressive profile of Vat in …

The spread of value-added tax (VAT) in developing countries has been dramatic since the beginning of 1990's. Adopted by … more than 130 countries, including many of the poorest, VAT has been, and remains, the key of tax reform in many developing … countries. While adopting VAT, there are arguments for and against uniform general VAT system. A uniform and general VAT on all …