Modernizing the European VAT
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References listed on IDEAS
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Cited by:
- Mahfoudh Hussein Mgammal & Ebrahim Mohammed Al-Matari & Talal Fawzi Alruwaili, 2023. "Value-added-tax rate increases: A comparative study using difference-in-difference with an ARIMA modeling approach," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-17, December.
- Santiago Acosta-Ormaechea & Atsuyoshi Morozumi, 2021. "The value-added tax and growth: design matters," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(5), pages 1211-1241, October.
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More about this item
Keywords
VAT; European Union; exemptions; tax reform; C-efficiency;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2020-07-13 (Accounting and Auditing)
- NEP-PBE-2020-07-13 (Public Economics)
- NEP-PUB-2020-07-13 (Public Finance)
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