from two separate models, dealing with social expenditures and income tax and GST revenue. The results suggest that the …

The burden of small business acting as an 'unpaid tax collector', particularly for the Goods and Services Tax (GST), is … the GST, that clearly demonstrate regressivity and the large relative burden faced by small business. Estimates of small … business GST start-up costs and their relevance for recurrent costs are considered, with the importance of offsetting benefits …

Stocktake, GST) berücksichtigen, die auf der COP 28 in Dubai abgeschlossen wurde, und das 1,5-Grad-Ziel in Reichweite halten …

This paper examines the magnitude and duration of the GST effect on inflation in Australia’s eight capital cities using … the Box and Tiao intervention analysis and quarterly data spanning from 1948:4 to 2003:1. We found that GST had a … cities. We could not reject the null hypothesis that GST increased the CPI by 2.8 per cent across the board in various cities …

(GST) on tabarruʿ-based takāful (donation-based Islamic insurance) products in Malaysia. The paper aims to do so by … analysing the philosophy, Purpose:s and structure of GST on takāful products and comparing the imposition of GST on tabarruʿ … addition to the literature and text on websites, the information on how GST is applied in practice is also obtained through …

What kept the Goods and Services Tax (GST) from becoming a reality in India for a quarter of a century after the … adoption of the structural adjustment programme in 1991? What made it possible in 2016? To what extent the Indian model of GST …-tive? To what extent India's transition to a concurrent dual GST has brought about a change in the principles, rules …