Do Small Value-Added Tax Rate Decreases on Groceries Imply Lower Prices for Consumers?
A Bernal - Eastern European Economics, 2018 - Taylor & Francis
In the vast majority of countries where a value-added tax (VAT) is in force, basic groceries
are taxed at reduced rates. The reduced tax rates are intended to ensure the lowest possible …
are taxed at reduced rates. The reduced tax rates are intended to ensure the lowest possible …
Microsimulation tools for the evaluation of fiscal policy reforms at the Banco de España
This paper presents the microsimulation models developed at the Banco de España for the
study of fiscal reforms, describing the tool used to evaluate changes in the Spanish personal …
study of fiscal reforms, describing the tool used to evaluate changes in the Spanish personal …
Integrating indirect taxation into EUROMOD: Documentation and results for Germany
A Decoster, R Ochmann, K Spiritus - 2013 - econstor.eu
This paper documents the integration of microsimulation tools for direct taxation, indirect
taxation, and social benefits in the context of the European tax and benefit simulator …
taxation, and social benefits in the context of the European tax and benefit simulator …
Repensando el impuesto al valor agregado
M Garriga - Estudios económicos, 2021 - SciELO Argentina
El objetivo de este trabajo es estudiar los efectos de la existencia de tasas reducidas,
bienes a tasa cero y exenciones del IVA en Argentina sobre los precios de los bienes …
bienes a tasa cero y exenciones del IVA en Argentina sobre los precios de los bienes …
Integrating VAT into EUROMOD: Documentation and results for Belgium
A Decoster, R Ochmann, K Spiritus - 2014 - econstor.eu
This paper documents the integration of microsimulation tools for direct taxation, indirect
taxation, and social benefits in the context of the European tax and benefit simulator …
taxation, and social benefits in the context of the European tax and benefit simulator …
Taxation in Finance and Accounting
JM Sarmento - Springer Texts in Business and Economics, 2023 - Springer
2 1 Introduction and firms in particular. Taxation exists for our personal income, for a firm's
profits, for almost every sale of goods and services, for our wealth and property assets, and …
profits, for almost every sale of goods and services, for our wealth and property assets, and …
[PDF][PDF] GST in Malaysia: An ugly truth or a beautiful lie
LB Poh, TW Chieh, YW Wah, YK Han - Research Project, University …, 2014 - academia.edu
This paper sets out to analyse the effect of the impending implementation of Goods and
Services Tax (GST) in Malaysia based on the inflation perspective using the Generalized …
Services Tax (GST) in Malaysia based on the inflation perspective using the Generalized …
European Tax Harmonization
JM Sarmento - Taxation in Finance and Accounting: An Introduction to …, 2023 - Springer
Tax harmonization represents the process of adjusting different tax systems in different
jurisdictions (usually different countries) to a common framework. In the context of the …
jurisdictions (usually different countries) to a common framework. In the context of the …
Investigating the incidence of value added tax on households income: New evidence from italy
C Cirillo, L Imperioli, M Manzo - International Journal of Microsimulation, 2021 - ssoar.info
This paper analyses the incidence of the Value Added Tax (VAT) on Italian households
income. To address this question, we developed a non-behavioural microsimulation model …
income. To address this question, we developed a non-behavioural microsimulation model …
[BOOK][B] Podatek od wartości dodanej. Studium przerzucalności podatku na konsumentów, pracowników i dawców kapitału
A Bernal - 2019 - ceeol.com
Celem rozprawy jest ocena przydatności podatku od wartości dodanej jako formy
opodatkowania konsumpcji, do realizacji funkcji fiskalnych i pozafiskalnych oraz ustalenie …
opodatkowania konsumpcji, do realizacji funkcji fiskalnych i pozafiskalnych oraz ustalenie …