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Value-added taxation and consumption

Citations

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Cited by:

  1. Michael Keen, 2013. "The Anatomy of the Vat," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(2), pages 423-446, June.
  2. Netherlands Bureau for Economic Policy Analysis, 2015. "A study on the economic effects of the current VAT rates structure," Taxation Studies 0056, Directorate General Taxation and Customs Union, European Commission.
  3. Goudarzi, Mostafa & Mittone, Luigi, 2023. "Shrinking the shadow economy: Experimental insights into the role of financial development," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 107(C).
  4. Arkadiusz Bernal, 2018. "The Value Added Tax Incidence – the Case of the Book Market in CEE Countries," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 68(2), pages 144-164, April.
  5. Janina Kotlinska & Marian Zukowski & Pawel Marzec & Jaroslaw Kuspit & Zdzislaw A. Blasiak, 2020. "Household Consumption and VAT Revenue in Poland," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 580-605.
  6. Luca Barbone & Misha V. Belkindas & Leon Bettendorf & Richard Bird & Mikhail Bonch-Osmolovskiy & Michael Smart, 2013. "Study to quantify and analyse the VAT Gap in the EU-27 Member States," CASE Network Reports 0116, CASE-Center for Social and Economic Research.
  7. Joaquim Sarmento, 2016. "The Determinants Of Value Added Tax Revenues In The European Union," Portuguese Journal of Management Studies, ISEG, Universidade de Lisboa, vol. 21(2), pages 79-99.
  8. Ahmad Farhan Alshira’h & Moh’d Alsqour & Abdalwali Lutfi & Adi Alsyouf & Malek Alshirah, 2020. "A Socio-Economic Model of Sales Tax Compliance," Economies, MDPI, vol. 8(4), pages 1-15, October.
  9. Veronika Nálepová, 2017. "Affects Corporate Taxation Economic Growth? - Dynamic Approach for OECD Countries," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, vol. 3(2), pages 132-147.
  10. Mr. Santiago Acosta Ormaechea & Atsuyoshi Morozumi, 2019. "The Value Added Tax and Growth: Design Matters," IMF Working Papers 2019/096, International Monetary Fund.
  11. Laurence Seidman, 2013. "Overcoming the Fiscal Trilemma with Two Progressive Consumption Tax Supplements," Public Finance Review, , vol. 41(6), pages 824-851, November.
  12. Lee Yong-Shik, 2015. "Call for a New Analytical Model for Law and Development," The Law and Development Review, De Gruyter, vol. 8(1), pages 1-67, June.
  13. Surugiu Marius Razvan & Surugiu Camelia, 2017. "The Assessment of Taxation Impact on Economic Development. A Case Study of Romania (1995-2014)," EuroEconomica, Danubius University of Galati, issue 2(36), pages 7-20, November.
  14. Siti Nur’amalina Syeddin & Nor Zarina Mohd Salim & Hafini Suhana Ithnin & Noormahayu Mohd Nasir & Zarul Azhar Nasir, 2024. "Goods and Services Tax vs. Sales and Services Tax: Different Structures Impact on the Households’ Expenditure Pattern," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(9), pages 951-963, September.
  15. Christophe Nshimiyimana & Dr. Jean Paul MPAKANIYE, 2024. "Effect of Value Added Tax Collection on Gross Domestic Product in Rwanda (2012-2022)," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(8), pages 3340-3351, August.
  16. Cathal O’Donoghue & Jinjing Li & Ilona Cserháti & Péter Elek & Tibor Keresztély & Tibor Takács, 2018. "The Distributional Impact of VAT Reduction for Food in Hungary: Results from a Hungarian Microsimulation Model," International Journal of Microsimulation, International Microsimulation Association, vol. 11(3), pages 2-38.
  17. Ana Clara Borrego & Rute Abreu & Francisco Alegria Carreira & Filipe Caetano & Ana Lúcia Vasconcelos, 2023. "Environmental Taxation on the Agri-Food Sector and the Farm to Fork Strategy: The Portuguese Case," Sustainability, MDPI, vol. 15(16), pages 1-18, August.
  18. Kaya, Ayşe & Şen, Hüseyin, 2015. "Taxes and Private Consumption Expenditure: A Component Based Analysis for Turkey," MPRA Paper 61857, University Library of Munich, Germany, revised 20 Jan 2015.
  19. Michael Safo OFORI, 2021. "Real Gross Domestic Product as Value Added Tax Base: Evidence from Ghana," Journal of Economics and Financial Analysis, Tripal Publishing House, vol. 5(1), pages 43-63.
  20. Harsha Konara Mudiyanselage & Shawn Xiaoguang Chen, 2022. "What impairs the ‘money machine’ of VAT in developing countries?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(5), pages 1128-1159, October.
  21. 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.
  22. José Alves & António Afonso, 2019. "Tax structure for consumption and income inequality: an empirical assessment," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 10(3), pages 337-364, November.
  23. Ahmad Farhan Alshira¡¯h & Hijattulah Abdul-Jabbar, 2019. "A Conceptual Model of Sales Tax Compliance among Jordanian SMEs and Its Implications for Future Research," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 11(5), pages 114-114, May.
  24. Hodzic, Sabina & Celebi, Hulya, 2017. "Value-Added Tax And Its Efficiency: Eu–28 And Turkey," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 8(2), pages 79-90.
  25. Jarmila Zimmermannová & Jan Široký, 2016. "Economic Impacts of Cigarette Taxation Development in the Czech Republic and the Slovak Republic," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 64(6), pages 2191-2200.
  26. Yasuyuki Komaki, 2021. "Economic Effects of Change in the Value-Added Tax Rate in Europe: Implications for the Japanese Economy," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 17(2), pages 1-30, November.
  27. Věra Vráblíková, 2016. "Vliv nepřímých daní na dlouhodobý ekonomický růst [The Impact of Indirect Taxes on Economic Growth]," Politická ekonomie, Prague University of Economics and Business, vol. 2016(2), pages 145-160.
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