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Assessing the impact of an intervention to withhold value-added tax in Zambia
Adu-Ababio, Kwabena; Koivisto, Aliisa; Kumwenda, Andreya; … - 2023
Improving tax collection is essential if developing economies are to avoid over-reliance on external donor funds and loans. Revenue authorities in the Global South have recently adopted new policy tools to improve domestic revenue mobilization through taxes. One such new policy is a withholding...
Persistent link: https://www.econbiz.de/10013548991
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Making Income and Property Taxes More Growth-Friendly and Redistributive in India
Joumard, Isabelle - 2017
Tax reforms are crucial to promoting inclusive growth in India. The replacement of a myriad of consumption taxes by a … Goods and Services Tax (GST) will boost India's competitiveness, investment, job creation and tax compliance. The potential …
Persistent link: https://www.econbiz.de/10012953887
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Making income and property taxes more growth-friendly and redistributive in India
Joumard, Isabelle; Thomas, Alastair; Morgavi, Hermes - 2017
Tax reforms are crucial to promoting inclusive growth in India. The replacement of a myriad of consumption taxes by a … Goods and Services Tax (GST) will boost India's competitiveness, investment, job creation and tax compliance. The potential …
Persistent link: https://www.econbiz.de/10011700368
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An Assessment of the Revenue Impact of the State Level VAT in India
Das-Gupta, Arindam - 2011
state Value-Added Tax (VAT) in India's 29 states. Both the direct revenue impact and the indirect impact through the VAT … shortfall could have affected statistical findings on VAT performance was assessed and rejected. Whether or not in India as a …
Persistent link: https://www.econbiz.de/10013118908
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Responses of firms to tax, administrative and accounting rules : evidence from Armenia
Asatryan, Zareh; Peichl, Andreas - 2016
Using panel data on the full population of corporate tax returns of Armenian firms, we study the behavioral response of firms to three size-dependent regulations. We find: i) a strong response to an accounting notch where International Financial Reporting Standards become mandatory; ii) a...
Persistent link: https://www.econbiz.de/10011543450
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Responses of firms to tax, administrative and accounting rules : evidence from Armenia
Asatryan, Zareh; Peichl, Andreas - 2017 - First version: September 16, 2016, this Version: October 30, 2017
Using panel data on the full population of corporate tax returns from Armenia, we study behavioral responses of firms to three size-dependent regulations. We find: i) a strong response to an accounting notch where IFRS becomes mandatory; ii) a moderate response to an administrative notch below...
Persistent link: https://www.econbiz.de/10011754262
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Estimating tax gaps in Zambia : a bottom-up approach based on audit assessments
Adu-Ababio, Kwabena; Koivisto, Aliisa; Lungu, Eliya; … - 2023
Assessing tax gaps-the difference between the potential and actual taxes raised-plays a vital role in achieving positive domestic revenue objectives through improved and reformed taxation. This is particularly pertinent for growth outcomes in developing countries. This study uses a bottom-up...
Persistent link: https://www.econbiz.de/10013548954
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Valuation as a Challenge for Tax Administration
Lederman, Leandra - 2021
Valuation issues have long posed challenges for the U.S. federal tax system. This is not just because of questions about what technique will most accurately value particular types of property. A key problem for tax administration is that taxpayers have an incentive to claim erroneous,...
Persistent link: https://www.econbiz.de/10013251380
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Statutory Incidence and Sales Tax Compliance : Evidence from Wayfair
Fox, William F.; Hargaden, Enda Patrick; Luna, LeAnn - 2021
This paper studies the compliance, pricing, and progressivity effects of changing statutory incidence. The recent Wayfair Supreme Court decision granted U.S. states new powers to shift the statutory incidence of taxation from consumers to online retailers, forcing supply side-administration of...
Persistent link: https://www.econbiz.de/10014089088
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Responsible Tax as Corporate Social Responsibility : The Case of Multinational Enterprises and Effective Tax in India
Muller, Alan - 2012
payments to make. Using firm-level data from three important sectors in India, the authors explore whether foreign MNE … MNEs with and without a reputation for CSR. The results for India show that MNEs pay considerably higher effective tax … set of findings suggests that MNEs operating in India see taxation in developing countries in relation to CSR …
Persistent link: https://www.econbiz.de/10013105958