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THE IMPACT OF THE GOODS AND SERVICES TAX (GST) IN MALAYSIA: LESSONS FROM EXPERIENCES ELSEWHERE (A NOTE)
NARAYANAN, SURESH - In: The Singapore Economic Review (SER) 59 (2014) 02, pp. 1450009-1
The recent Malaysian attempt to introduce the Goods and Services Tax (GST) was thwarted by public concerns about: (i) its impact on the price level; (ii) its regressivity; (iii) the possibility of the rate increases once the tax is in place; and finally, the disincentive large revenues from the GST...
Persistent link: https://www.econbiz.de/10010782131
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Efficiency and equity effects of taxing the financial sector : lessons from a CGE model for Belgium
Chisari, Omar O.; Estache, Antonio; Nicodème, Gaëtan - In: FinanzArchiv : European journal of public finance 72 (2016) 2, pp. 125-157
Persistent link: https://www.econbiz.de/10011509115
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Pass-through of per unit and ad valorem consumption taxes : evidence from alcoholic beverages in France
Carbonnier, Clément - In: The B.E. journal of economic analysis & policy 13 (2013) 2, pp. 837-863
Persistent link: https://www.econbiz.de/10010236649
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Firm types, price-setting strategies, and consumption-tax incidence
Harju, Jarkko; Kosonen, Tuomas; Nordström Skans, Oskar - 2015
Studying very detailed micro data collected around two different VAT reforms in Europe, we show that tax incidence is …
Persistent link: https://www.econbiz.de/10011405204
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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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The impact of COVID-19 on economic activity: evidence from administrative tax registers
Angelov, Nikolay; Waldenström, Daniel - 2021
light on their magnitudes and sensitivity to COVID-19 morbidity rates. Specifically, we find that the impact on VAT and firm …
Persistent link: https://www.econbiz.de/10012584344
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The impact of COVID-19 on economic activity : evidence from administrative tax registers
Angelov, Nikolay; Waldenström, Daniel - 2021
light on their magnitudes and sensitivity to COVID-19 morbidity rates. Specifically, we find that the impact on VAT and firm …
Persistent link: https://www.econbiz.de/10012589574
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Increasing the VAT rate in Russia from the position of the Laffer curve
Kalinin, A. M. - In: Studies on Russian economic development 33 (2022) 3, pp. 353-358
Persistent link: https://www.econbiz.de/10013273882
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Tax pass-through in the European beer market
Ardalan, Aria; Kessing, Sebastian - 2019
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 …
Persistent link: https://www.econbiz.de/10012058495
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Tax pass-through in the European beer market
Ardalan, Aria; Kessing, Sebastian - 2019
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 …
Persistent link: https://www.econbiz.de/10012002860