Consumption Tax Trends 2018

  title={Consumption Tax Trends 2018},
  journal={Consumption Tax Trends},
  • Published 5 December 2018
  • Economics
  • Consumption Tax Trends
Raising Revenue with a Progressive Value-Added Tax
To raise revenue in a progressive, efficient, and administrable manner, this chapter proposes a new national consumption tax: a broad-based credit-invoice value-added tax (VAT). The proposal comes
The VAT at 100: A Retrospective Survey and Agenda for Future Research
We take stock of what is known about the consequences of actual value-added tax (VAT) systems, nearly 100 years since its conception. We benchmark it to the tax it most often replaced—the retail
La doble tributación internacional sobre la inversión directa extranjera en América Latina y el Caribe
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The Effect of Changes in the Value-added Tax Rate on Tax Compliance Behaviour of Small Businesses in South Africa: A Field Experiment
Statistical analysis of the data obtained from the experiment indicated that small business entities are inclined to reduce the VAT liability when there is an increase in the VAT rate, and to do so
A measure of the informal sector for the Turkish diesel market
ABSTRACT Measuring the size of the informal diesel market is important for determining tax revenue losses and identifying inefficiencies in tax policies. The conventional ways of assessing the
VAT Efficiency—A Discussion on the VAT System in the European Union
The effectiveness of the tax system can be analysed in various ways. According to the authors one of manifestations of such effectiveness is resistance to tax evasion. This phenomenon is influenced
The Value Added Tax and Growth: Design Matters
Previous research has shown that changes in the composition of tax revenue affect long-run growth. However, little is yet known about whether the way tax revenue is raised matters for growth. This
Integrated Tax Management System and Performance of Value Added Taxes of Large Taxpayers, Nairobi County, Kenya
: In recent years, the challenge of ensuring tax compliance has become the centre of both academic and policy discourse in Kenya due to the importance of tax revenue for the development of the
Essays in public finance and household lifecycle behavior
This PhD thesis investigates the impact of direct and indirect taxation on households’ consumption, saving and labor supply decisions over the life cycle. Chapter 1 focuses on indirect taxation. A
Estimating the money flow in the economy attributed to rotavirus disease and vaccination in the Netherlands using a Social Accounting Matrix (SAM) framework
Studying the financial flows between different transacting agents can demonstrate the financial burden of a disease and the benefits of its prevention on agents’ income and spending.