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Restructuring the European VAT tax system : advantages and disadvantages of the adoption of a single-rate model : a study based on the Portuguese case
Catarino, João Ricardo; Soares, Ricardo de Moraes e - In: European journal of government and economics : EJGE 8 (2019) 2, pp. 145-160
The common VAT system adopted by EU member states comprises a set of various rates, which differentiate the goods and services subject to this tax. However, from a technical and management point of view, it would be preferable to adopt a single tax rate as it reduces distortions and facilitates...
Persistent link: https://www.econbiz.de/10012157117
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Temporary VAT reduction during the lockdown
Clemens, Marius; Röger, Werner - 2021
This paper evaluates the temporary VAT reduction introduced by the German government over the third and fourth quarter of 2020 as most controversial part of the COVID-19 stimulus package. Critics argue that VAT reductions are ineffective because of limited pass-through of temporary measures to...
Persistent link: https://www.econbiz.de/10012510323
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Value added tax rate variation, import demand and sectoral output in Nigeria
Nomkuha, Joshua Kpelai; Asooso, Aondoawase; Abachi, … - In: CBN journal of applied statistics 15 (2024) 1, pp. 33-53
This study employs computable general equilibrium (CGE) model to estimate the effect of increase in value added tax (VAT), from 5 per cent to 7.5 per cent, on import demand and sectoral output in Nigeria. The study uses 2020 as the base year for the data analysis. The results show that increase...
Persistent link: https://www.econbiz.de/10015393923
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Fiscal management of aggregate demand : the effectiveness of labor tax credits
Ferrière, Axelle; Navarro, Gaston - 2024
We use a quantitative heterogeneous agent model with nominal rigidities and unemployment risk to analyze the effectiveness of several fiscal policies in stabilizing a demand-driven recession. The model delivers empirically realistic distributions of marginal propensities to consume (mpc) and...
Persistent link: https://www.econbiz.de/10015084354
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Optimal threshold taxation : an empirical investigation for developing economies
Menescal, Lucas; Alves, José - 2022
In this empirical study we assess both linear and nonlinear relationship between total taxation and several tax items … evaluate the effects of taxation on economic growth for both short and long run perspectives, and to find optimal tax threshold … values. We obtain evidence of nonlinear relationships between all tax items, except for corporate income taxation, as well as …
Persistent link: https://www.econbiz.de/10013255645
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Temporary VAT reduction during the lockdown : evidence from Germany
Clemens, Marius; Röger, Werner - 2021
This paper evaluates the temporary VAT reduction invoked by the German government over the third and fourth quarter of 2020 as part of the COVID-19 stimulus package. There is considerable controversy. Critics argue that VAT reductions are ineffective in the presence of lockdown measures in place...
Persistent link: https://www.econbiz.de/10013341661
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Hydrocarbon prices and subsidies in Bolivia 1986-2025
Medinaceli Monrroy, S. Mauricio; Velázquez Bilbao La … - 2023
The following study identifies five periods with different price regimes (for main hydrocarbons): 1) 1986-1996, where these prices are part of the Government's fiscal policy to finance part of the structural adjustment policies after the inflationary period; 2) 19971999, when a new methodology...
Persistent link: https://www.econbiz.de/10014450137
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Optimal Threshold Taxation: An Empirical Investigation for Developing Economies
Menescal, Lucas; Alves, José - 2022
In this empirical study we assess both linear and nonlinear relationship between total taxation and several tax items … evaluate the effects of taxation on economic growth for both short and long run perspectives, and to find optimal tax threshold … values. We obtain evidence of nonlinear relationships between all tax items, except for corporate income taxation, as well as …
Persistent link: https://www.econbiz.de/10013353394
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Hydrocarbon prices and subsidies in Bolivia 1986-2025
Medinaceli Monrroy, S. Mauricio; Velázquez Bilbao La … - 2023
The following study identifies five periods with different price regimes (for main hydrocarbons): 1) 1986-1996, where these prices are part of the Government's fiscal policy to finance part of the structural adjustment policies after the inflationary period; 2) 19971999, when a new methodology...
Persistent link: https://www.econbiz.de/10014540920
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Precios y subsidios a los hidrocarburos en Bolivia 1986-2025
Medinaceli Monrroy, S. Mauricio; Velázquez Bilbao La … - 2024
The following study identifies five periods with different price regimes (for main hydrocarbons): 1) 1986-1996, where these prices are part of the Government's fiscal policy to finance part of the structural adjustment policies after the inflationary period; 2) 1997-1999, when a new methodology...
Persistent link: https://www.econbiz.de/10014541068