Search Results

VAT in the Public Sector and Exemptions in the Public Interest,
Copenhagen Economics, from Directorate General Taxation and Customs Union, European Commission (2013)
Keywords: European Union, taxation, VAT, public sector

Study on Council Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco,
Economisti Associati, from Directorate General Taxation and Customs Union, European Commission (2017)
Keywords: European Union, taxation, Tobacco

Option to include e-cigarettes within the scope of excisable goods for the Impact Assessment on a possible revision of Directive 2011/64/EU,
Joint Research Center, from Directorate General Taxation and Customs Union, European Commission (2017)
Keywords: European Union, taxation, tobacco, e-cigarettes

Study on Council Directive 92/83/EEC on the harmonization of the structures of excise duties on alcohol and alcoholic beverages,
Economisti Associati, Ecopa, Ceps and Ipsos, from Directorate General Taxation and Customs Union, European Commission (2018)
Keywords: European Union, taxation, alcohol, beverage

Playing with Fire: Cigarettes, Taxes and Competition from the Internet,
Austan Goolsbee and Joel Slemrod, from Stanford Institute for Economic Policy Research (2007)
Keywords: cigarette tax, cigarette sales, cigarette smuggling

A Wealth Tax Abandoned: The role of the UK Treasury 1974-6,
Howard Glennerster, from Centre for Analysis of Social Exclusion, LSE (2011)
Keywords: wealth tax, policy process, UK Treasury

IMPACT ASSESSMENT OF FOREIGN DIRECT INVESTMENT, OIL REVENUE ON ECONOMIC PROSPERITY IN NIGERIA,
Edesiri Godsday Okoro and Egbunike P.a, in Journal of Academic Research in Economics (2017)
Keywords: Economic Prosperity; Oil Revenue; Foreign Direct Investments; Oil and Gas Sector; Manufacturing Industry; Dutch Disease Syndrome.

WAYS OF DIVERSIFYING STATE TITLES PORTFOLIO,
Magdalena Cä‚lin and Claudiu Cä‚lin, in Annales Universitatis Apulensis Series Oeconomica (2006)
Keywords: state title, interest rate, price index

Determination of Factors Related to the Acceptability of Obesity Tax by Logistic Regression Analysis (Obezite Vergisinin Kabul Edilebilirliğine İlişkin Faktörlerin Lojistik Regresyon Analizi ile Belirlenmesi),
Zuhal Akbelen, Zehra Berna Aydin and Hatice Resber, in Business and Economics Research Journal (2022)
Keywords: Obesity; Obesity Tax; Obesity Culture; Obesity Costs; Logistic Regression

E-Business Taxation Practices in Russia,
Ruslan E. Khusnetdinov, in Finansovyj žhurnal — Financial Journal (2012)
Keywords: e-business, e-services, taxes, tax administration, permanent establishment

E-Commerce Taxation,
Michail A. Danilkevich, in Finansovyj žhurnal — Financial Journal (2013)
Keywords: taxes, taxation, public finance, e-commerce, e-commerce taxation

Non-Tax Revenue in the European Union: A Source of Fiscal Risk?,
Gilles Mourre and Adriana Reut, from Directorate General Economic and Financial Affairs (DG ECFIN), European Commission (2017)

Higher taxes, more evasion? Evidence from border differentials in TV license fees,
Melissa Berger, Gerlinde Fellner-Röhling, Rupert Sausgruber and Christian Traxler, in Journal of Public Economics (2016)
Keywords: Evasion; TV license fees; Border tax differentials; Regression discontinuity design;

Informal taxation systems – Zakat and Ushr in Pakistan as example for the relevance of parallel/semi-public dues,
Christian Lorenz, from University Library of Munich, Germany (2013)
Keywords: Informal taxation system, Islamic taxation, Zakat, Ushr, tax to GDP ratio, Pakistan

Compensating Lost Revenue in Regional Trade Agreements,
Peter Walkenhorst, from University Library of Munich, Germany (2006)
Keywords: Regional integration, tariff revenues, compensation mechanisms, tax replacement

Higher taxes, more evasion? Evidence from border differentials in TV license fees,
Melissa Berger, Gerlinde Fellner-Röhling, Rupert Sausgruber and Christian Traxler, from ZEW - Leibniz Centre for European Economic Research (2015)
Keywords: Evasion, TV License Fees, Border Tax Differentials, Regression Discontinuity Design

Factors Affecting Tax Incentives of Energy Companies Listed on the Indonesia Stock Exchange,
Tjia Siauw Jan, Zainal Muttaqin and Lastuti Abubakar, in International Journal of Energy Economics and Policy (2021)
Keywords: Company Size, Inventory Intensity, Capital Intensity, Profitability, Leverage, Tax Amnesty

Provincial Equitable Share Allocations in South Africa,
Elizabeth Roos, from Victoria University, Centre of Policy Studies/IMPACT Centre (2020)
Keywords: Provincial Equitable Share, South Africa, Regions

CONCESIÓN DEL MONOPOLIO DE JUEGOS DE APUESTAS Y AZAR EN EL VALLE DEL CAUCA,
Julio Alonso and Ana Isabel Gallego Londono, in Estudios Gerenciales (2010)
Keywords: Medidas de tendencia central, transferencias para la salud, chance, sesgo,valoración de una concesión.

Does the Number of Inhabitants Influence the Investments Financing in Territorial Administrative Units?,
Teodor Hada, Iulia Iuga, Dorin Vainberg, Mihai Carut and Raluca-Andreea Pop (Damian), in Academic Journal of Economic Studies (2019)
Keywords: Financing sources, public investment projects, external sources, econometric model

ABERRANCE AND COMPLIANCE OF TAX PAYMENT: A STUDY OF SMEs IN ABA, ABIA STATE,
Ifeanyi Madumere, in Journal of Forensic Accounting & Fraud Investigation (JFAFI) (2020)
Keywords: Aberrance; SME; Tax compliance

Non-Oil Tax Revenue and Infrastructural Development in Nigeria,
Jerry Oziegbe David and Omoyemi Itua Perpetual, in Central European Economic Journal (2024)
Keywords: Autoregressive Distributive Lag, Non-Oil Tax Revenue, Infrastructural Development

The EU Structural Funds and trust in politicians: another unwanted outcome?,
Ivana Tomankova, in Empirica (2022)
Keywords: Trust in politicians, EU Structural Funds, Regression discontinuity, Convergence objective

Non-tax revenue in the European Union: A source of fiscal risk?,
Gilles Mourre and Adriana Reut, in International Tax and Public Finance (2019)
Keywords: Fiscal policy risk, Government revenue, European Union

Old George Orwell Got It Backward: Some Thoughts on Behavioral Tax Economics,
Joel Slemrod, in FinanzArchiv: Public Finance Analysis (2010)
Keywords: complexity, compliance

Replacing customs revenue with taxes on income and domestic consumption: The South African experience,
Andreas Freytag and Krige Siebrits, from Friedrich-Schiller-University Jena (2023)

Demonetisation: Impact on the Economy,
Tax Research Team, from National Institute of Public Finance and Policy (2016)
Keywords: demonetization ; cashless transactions ; credit ; tax evasion

Evaluation of Land Taxation in China,
Denis Nitikin, Ashley Chunli Shen, Qian Wang and Heng-Fu Zou, in Annals of Economics and Finance (2012)
Keywords: Land tax, Property tax, Land-related revenue, Land administration

Evaluating the Demand Effects of Alternative Excise Tax Structures for Alcoholic Beverages,
Chun-Yan Kuo, from JDI Executive Programs (1990)
Keywords: alcoholic beverages, producer´s price, unit tax, ad valorem tax, indexation

Study on the application of Value Added Tax to the property sector,
Arthur Andersen, from Directorate General Taxation and Customs Union, European Commission (1996)
Keywords: European Union, taxation, VAT, property sector

Value Added-Tax: a study of methods of Taxing Financial and Insurance Services,
Ernst Young, from Directorate General Taxation and Customs Union, European Commission (1996)
Keywords: European Union, taxation, VAT, financial sector

A study of the VAT regime and competition in the field of passenger transport,
Kpmg, from Directorate General Taxation and Customs Union, European Commission (1997)
Keywords: European Union, taxation, VAT, transport

VAT in the Public Sector and Exemptions in the Public Interest,
Copenhagen Economics and Kpmg, from Directorate General Taxation and Customs Union, European Commission (2011)
Keywords: European Union, taxation, VAT, Public Sector

Land Taxation in China: Assessment of Prospects for Politically and Economically Sustainable Reform,
Denis Nitikin, Ashley Chunli Shen, Qian Wang and Heng-Fu Zou, from China Economics and Management Academy, Central University of Finance and Economics (2011)
Keywords: land tax, property tax, land-related revenue, land administration

Rights of Passage: The Economic Effects of Raising the DMT Threshold in Canada,
Christine McDaniel, Simon Schropp and Olim Latipov, from C.D. Howe Institute (2016)
Keywords: Trade and International Policy

Old George Orwell Got it Backward: Some Thoughts on Behavioral Tax Economics,
Joel Slemrod, from CESifo (2009)
Keywords: complexity, compliance

Higher Taxes, More Evasion? Evidence from Border Differentials in TV License Fees,
Melissa Berger, Gerlinde Fellner, Rupert Sausgruber and Christian Traxler, from CESifo (2015)
Keywords: evasion, TV license fees, border tax differentials, regression discontinuity design

Replacing Customs Revenue with Taxes on Income and Domestic Consumption: The South African Experience,
Andreas Freytag and Krige Siebrits, from CESifo (2023)
Keywords: free trade agreements, revenue transition, taxes, South Africa

Optimal Pricing of Public Lotteries and Comparison of Competing Mechanisms,
David Scrogin and Chen Ling, from University of Central Florida, Department of Economics (2012)
Keywords: lotteries, price control, surplus

Trends and prospects for tax evasion,
Marcel Dracea and Iudit Fodor, in Finante - provocarile viitorului (Finance - Challenges of the Future) (2009)
Keywords: tax evasion, economic crisis, emerging economies

The Conceptual Model of the Credit Information Exchange System in Global Terms,
Vladimir Simovic and Marko Rankovic, in Economic Analysis (2014)
Keywords: credit information exchange, international standards, credit bureau, model

Community Budget Financial Instrument of EU,
Haralambie George Alin, in Ovidius University Annals, Economic Sciences Series (2011)
Keywords: Community budget, Community funds, own resources, gross national income, EU expenditures.

Avoiding tax in South Africa’s retail industry via customer loyalty programs,
Karen Odendaal and Teresa Calvert Pidduck, in Journal of Economic and Financial Studies (JEFS) (2014)
Keywords: Customer loyalty program; Leakage; Revenue reform; Tax base.

Effects of inflation tax versus Tanzi effect on the real value of tax revenues: Evidence from Turkey,
Işıl Akgül and Mustafa Kemal Beşer, in Iktisat Isletme ve Finans (2011)
Keywords: Real tax revenue, inflation, bootstrap.

The taxation of financial assets held abroad by Italian residents,
Enzo Mignarri, in BANCARIA (2012)

Demilitarizing a small African country: Rationale, necessary conditions, and financing,
Geoff Harris and Tlohang Letsie, in Economics of Peace and Security Journal (2019)
Keywords: Demilitarization, security sector reform, Lesotho, poverty, basic income grant

Variante de optimizare a portofoliilor de acţiuni diversificate internațional în condiții de restricții ale politicii investiționale,
Francesca Dana Andreescu and Robert Ștefan Sbîrcea, in Journal of Financial Studies (2017)
Keywords: Analiza în Componente Principale, Clusterizare ierarhică, Modelul Markowitz, Rata Sharpe, Single Index Model, EGARCH, VaR, CVaR, Backtesting,Regresie

The Nexus Between Government Revenue and Economic Growth in Nigeria,
Joseph Fineboy Ikechi and Omodero Cordelia Onyinyechi, in Economics and Business (2020)
Keywords: Change in Gross Domestic Product (GDP), Economic Growth, Government Revenue, VAT

BITCOIN - BETWEEN LEGAL AND INFORMAL,
Loredana Maftei, in CES Working Papers (2014)
Keywords: virtual currency; intelligence technology; Bitcoin; globalization

Indirect Taxes: A Balance of Resources and Expenditure,
Dr. Aarti Mundan, in Journal of Commerce and Trade (2017)
Keywords: Indirect Taxes, VAT, GST, Tax-Avoidance.

An Econometric Analysis of the Employment and Revenue Effects of the Treu Reform in the Period 1997-2001,
Silvia Fedeli, Francesco Forte and Ernesto Zangari, in Rivista di Politica Economica (2008)

Deregolamentazione del mercato del lavoro ed effetto Laffer: evidenza empirica dall’Italia (1997-2001) / Labour deregulation and the Laffer curve:empirical evidence from Italy (1997-2001),
Silvia Fedeli and Francesco Forte, in Economia Internazionale / International Economics (2008)
Keywords: Social Security Contributions; Laffer Effect; Labour Market Deregulation

Tendencias recientes en la distribución del ingreso en Colombia,
Mónica Lylián Parra T., in Coyuntura Económica (1999)
Keywords: Informes de Investigación, Distribución del Ingreso, Curva de Lorenz, Ingreso Per Cápita, Salarios, Coeficiente de Gini

Finanztransaktionssteuer in kleiner Runde? Hat die Finanztransaktionssteuer in Europa eine Chance?,
Alexander Burger, from IU International University of Applied Sciences (2019)
Keywords: assessment base, Ausweichreaktionen, Banken, banks, Bemessungsgrundlage, Euro, FAT, Finanzaktivitätssteuer, financial activity tax, Finanztransaktionssteuer, financial transaction tax, financial transaction, Finanztransaktion, FTS, FTT, in-depth cooperation, Kapitalverkehrskontrollen, Spekulation, stamp tax, Stempelsteuer, Steuer, Steuerhinterziehung, Steuertarif, Steuerhöhe, tax, tax evasion, tax rate, Transaktionssteuer, transaction tax, vertiefte Zusammenarbeit

A Distributional Analysis of the FairTax Plan: Annual and Lifetime Income Considerations,
Yingxu Kuang, Ted Englebrecht and Otis W. Gilley, in Southern Economic Journal (2011)

The Ethics of Tax Evasion: A Survey of Law and Economics Students in the Republic of Macedonia,
Robert McGee and Jovan Shopovski, in International Journal of Economic Sciences (2018)
Keywords: Tax evasion, Taxes, Ethics, Perception, Tax morale

INFLACIÓN Y FINANZAS PÚBLICAS,
Leonardo Villar, in Revista ESPE - Ensayos Sobre Política Económica (2004)
Keywords: Finanzas públicas, inflación, impuesto inflacionario, señoreaje.

The Legal and Real Incidence of VAT Reforms in Mexico: Distributional Effects and Impacts on Poverty,
Aldair Rivas, Emmanuel Chavez, Irvin Rojas and Aaron Zaragoza, from CIDE, División de Economía (2024)
Keywords: VAT incidence, distributional effects, poverty

Penetration of Digital Payments in Greece after Capital Controls: Determinants and Impact on VAT Revenues,
Svetoslav Danchev, Georgios Gatopoulos and Nikolaos Vettas, in CESifo Economic Studies
Keywords: tax revenues, digital payments, tax evasion, government policy and regulation

Razvoj poreza na dohodak u Hrvatskoj: reforme i promašaji,
Hrvoje Šimović, from Faculty of Economics and Business, University of Zagreb (2012)
Keywords: personal income tax, reforms, comprehensive (synthetic) tax, sources of income, equity, Croatia

The macroeconomic impacts of diet-related fiscal policy for NCD prevention: A systematic review,
Sarah Mounsey, Lennert Veerman, Stephen Jan and Anne Marie Thow, in Economics & Human Biology (2020)
Keywords: Non-Communicable disease; Fiscal policy; Macroeconomic impact; Diet; Sugar-Sweetened beverages (SSBs);

Income growth, income uncertainty, and urban–rural household savings rate in China,
Dan Yang, in Regional Science and Urban Economics (2023)
Keywords: Urban–rural household savings rate; Income uncertainty; Income growth; Buffer-stock savings; China;

Optimal taxation of multinational enterprises: A Ramsey approach,
Sebastian Dyrda, Guangbin Hong and Joseph Steinberg, in Journal of Monetary Economics (2024)
Keywords: Multinational enterprise; Intangible capital; Profit shifting; Corporate taxation; Optimal policy; Ramsey problem;

ANALISIS PEMBERDAYAAN EKONOMI MASYARAKAT MELALUI PENYALURAN ZAKAT PRODUKTIF DI LAZ ZAKAT CENTER CIREBON,
Abdul Aziz and Euis Prihastini Zakiah Zaki, from University Library of Munich, Germany (2019)
Keywords: Empowerment, Economy, Society, Distribution, Zakat

Dynamic Nexus between Government Revenues and Expenditures in Nigeria: Evidence from Asymmetric Causality and Cointegration Methods,
Alarudeen Aminu and Isiaka Raifu, from University Library of Munich, Germany (2018)
Keywords: Government Revenues, Government Expenditures, Asymmetries, Causality, Cointegration

Raising Revenue with a Progressive Value-Added Tax,
William Gale, from University Library of Munich, Germany (2020)
Keywords: Consumption Tax, Progressive, Revenue

Opening of alcoholic drink establishments during the Coronavirus period in Cameroon: scope and economic consequences,
Ibrahim Ngouhouo, Rodrigue Tchoffo, Ngouwouo Younchawou and Marie-Josée Tafakeu, from University Library of Munich, Germany (2021)
Keywords: alcoholic drink, government policy, public revenue, well-being, CGE

Quantitative Analysis of a Wealth Tax in the United States: Exclusions, Evasion, and Expenditures,
Rachel Moore and Brandon Pecoraro, from University Library of Munich, Germany (2021)
Keywords: dynamic scoring; wealth tax; avoidance; evasion;

Exploring Carbon Tax on the Moatize – Nkaya Nacala Rail: Sustainable means for Malawi to generate possible USD100 million annually,
Brian Phiri Kampanje, from University Library of Munich, Germany (2022)
Keywords: Carbon; Tax; Rail; Coal; Malawi; Forex

On the effects of repeated tax amnesties,
Miguel Sanchez Villalba, from University Library of Munich, Germany (2017)
Keywords: tax amnesties; tax evasion

The reform of the tax system in Swaziland,
Milton Ayoki, from University Library of Munich, Germany (2017)
Keywords: Tax Reform, Tax System, Tax Administration and Policy, Swaziland

Tax-paying for Fun and Profit,
Robert Kunstadt and Ilaria Maggioni, from University Library of Munich, Germany (2013)
Keywords: Revenue; Efficiency; Optimal Taxation; Business Taxes; Sources of Revenue; Monopoly; Bid; Bidding; Internet; Automation; Auction; Competition

Possible boundaries and some indicators for formation of tax burden of sustainable development of economy,
Tamar Kbiladze and David Kbiladze, from International Institute of Social and Economic Sciences (2017)
Keywords: Sustainable development, Tax Burden, Indicators, Taxation Paradigm, Tax Reform, Empirical Research

The policy dilemma of economic openness and seigniorage-maximizing inflation in dollarised developing countries: The Ghanaian experience,
Deodat Adenutsi, from University Library of Munich, Germany (2007)
Keywords: Dollarisation, Inflation Tax, Openness, Seigniorage, Ghana

Analysis of Non-tax Revenue: Evidence from the European Union,
Volkan Yurdadog, Neslihan Coskun Karadag, Murat Albayrak and Oguzhan Bozatli, in The AMFITEATRU ECONOMIC journal (2022)
Keywords: Non-Tax Revenue, Panel Data Analysis, Panel Causality, European Union

Inflación y finanzas públicas,
Leonardo Villar, in Revista ESPE - Ensayos sobre Política Económica (2004)
Keywords: finanzas públicas, inflación, impuesto inflacionario, señoreaje.

Reference Price for the Mexican Crude Oil Mix Export Price: An Alternative Estimation for the Budget and Fiscal Responsibility Law,
Alberto Gallegos David, Arturo Lorenzo Valdes and Barbara Trejo Becerril, in International Journal of Energy Economics and Policy (2022)
Keywords: Oil prices, Copulas, VaR, TGARCH

How Effective is the Tobin Tax in Coping with Financial Volatility?,
Muammer Erdoğdu and Hale Balseven, in Anadolu University Journal of Social Sciences (2006)
Keywords: Globalization, Short-Term Capital Movements, Tobin Tax.

The effects of replacing income tax with consumption tax on the state and the individual: a Canadian example,
Jim Fischer, from International Institute of Social and Economic Sciences (2016)
Keywords: consumption tax, income tax, government revenue, tax policy

Dynamic Elasticities of Tax Revenue: Evidence from the Czech Republic,
Tomas Havranek, Zuzana Irsova and Jiří Schwarz, from Czech National Bank, Research and Statistics Department (2015)
Keywords: Elasticity, error correction models, tax base, tax revenue

Are VAT reforms an effective tool for promoting culture? A quasi-experiment in Spain,
Miguel Gómez-Antonio, Ignacio del Moral Arce and Miriam Hortas-Rico, in Journal of Policy Modeling (2022)
Keywords: Fiscal policy tools; VAT reform; Cultural goods; Quasi-experimental methods;

Are vat reforms an effective tool for promoting the consumption of culture? Evidence from a quasiexperiment in Spain,
Miguel Gómez-Antonio, Ignacio del Moral Arce and Miriam Hortas-Rico, from Universidade de Vigo, GEN - Governance and Economics research Network (2022)
Keywords: fiscal policy tools; VAT reform; cultural goods; quasi-experimental methods.

Non-Tariff Barriers, Enforcement, and Revenues: The Use of Anti-Dumping as a Revenue Generating Trade Policy,
Igor Bagayev, Ronald Davies, Panos Hatzipanayotou, Panos Konstantinou and Marie Rau, from School of Economics, University College Dublin (2017)
Keywords: Anti-dumping; Enforcement; Non-tariff barriers; Tax revenues; Shadow economy

Testing Game Theory in the Field: Swedish LUPI Lottery Games,
Robert Östling, Joseph Wang, Eileen Y. Chou and Colin Camerer, in American Economic Journal: Microeconomics (2011)

The Impact of Fiscal Policy on Income Inequality: A Case Study of Pakistan,
Suhrab Khan and Ihtsham Padda, in Lahore Journal of Economics (2021)
Keywords: Fiscal policy, Gini index, taxes, development expenditures, ARDL, Pakistan

On the effects of repeated tax amnesties,
Miguel Sanchez Villalba, in Journal of Economics and Political Economy (2017)
Keywords: Tax amnesties, Tax evasion.

Determinants of value added tax revenue in Kenya,
Nelson Wawire, in Journal of Economics Library (2017)
Keywords: Tax revenue, Elasticity, Tax system, Underground economy, Unusual circumstances.

Consideration Regarding the Taxation in Finland and Romania,
Elena Lucia Croitoru and Mihai Ungureanu, in Annals of the University of Petrosani, Economics (2012)
Keywords: tax burden, tax, duties, social contributions, fiscality

The Nexus Between Government Revenue and Economic Growth in Nigeria,
Joseph Fineboy Ikechi and Omodero Cordelia Onyinyechi, in Economics and Business (2020)
Keywords: Change in Gross Domestic Product (GDP), Economic Growth, Government Revenue, VAT

A Macroeconomic Perspective on Taxing Multinational Enterprises,
Sebastian Dyrda, Guangbin Hong and Joseph Steinberg, from University of Toronto, Department of Economics (2022)
Keywords: Multinational enterprise; transfer pricing; profit shifting; base erosion; intangible capital; corporate tax