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No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax
Claims that the VAT facilitates tax enforcement by generating paper trails on transactions between firms contributed to widespread VAT adoption worldwide, but there is surprisingly little evidence. This paper analyzes the role of third-party information for VAT enforcement through two randomized experiments among over 400,000 Chilean firms. Announcing additional monitoring has less impact on transactions that are subject to a paper trail, indicating the paper trail's preventive deterrence effect. This leads to strong enforcement spillovers up the VAT chain. These findings confirm that when taking evasion into account, significant differences emerge between otherwise equivalent forms of taxation.
Journal Article
The Origin and Destination Principles As Alternative Approaches Towards VAT Allocation
The Origin and Destination Principles as Alternative Approaches towards VAT Allocation.
eBook
Integration of Lean Principles with Fuzzy FMEA in a Small Scale Casting Industry
Abstract
Economic growth of any nation is depending on the Gross Domestic Product. To improve a country economy, the industries needs to produce gross domestic products at large rate for export. Every industry has value added and non-value added (waste) activities. Non – value added activities always pulls down the efficiency, effectiveness and profit of the industry which will lets to devastating future. In order to overcome the waste many works and research has to be carried out with the focus on lean implementation. Lean implementation should be carried out progressively to obtain fruitful result. This project has been carried out on a casting industry in which non value added activities such as unnecessary transportation, motion, and waiting and high space conception are identified using current state mapping and current state layout. It is highly complicated to implement all the lean tools in a manufacturing system. So to prioritize only few lean tools which are essential to eliminate those wastes and an integrated model (combine fuzzy and FMEA environment) was used. Fuzzy is to avoid ambiguity in observation and FMEA is to prioritize the cause. After eliminating the wastes, future state value stream mapping is drawn and its performance is compared with the existing layout.
Journal Article
Value added intellectual coefficient (VAIC): a critical analysis
Purpose - The purpose of this study is to analyse the validity of the value added intellectual coefficient (VAIC) method as an indicator of intellectual capital.Design methodology approach - The paper describes VAIC through its calculation formulae and aims to establish what exactly it is that the method measures. It also looks in detail at how intellectual capital is understood in the method, and discusses its conceptual confusions. Furthermore, the paper tests the hypothesis according to which VAIC correlates with a company's stock market value, and reflects the contradictory results of earlier studies.Findings - The analyses show, first, that VAIC indicates the efficiency of the company's labour and capital investments, and has nothing to do with intellectual capital. Furthermore, the calculation method uses overlapping variables and has other serious validity problems. Second, the results do not lend support to the hypothesis that VAIC correlates with a company's stock market value. The main reasons behind the lack of consistency in earlier VAIC results lie in the confusion of capitalized and cash flow entities in the calculation of structural capital and in the misuse of intellectual capital concepts.Practical implications - The analyses show that VAIC is an invalid measure of intellectual capital.Originality value - The result is important since the method has been widely used in micro and macro level analyses, but this is the first time it has been put to rigorous scientific analysis.
Journal Article
Values cockpits : measuring and steering corporate cultures
This book answers the question of how soft factors such as corporate cultures and individual and corporate values can be transparently steered. With its C4 management tool and reflecting the seven driving forces of corporate culture, the Values Cockpit is a powerful solution designed to steer all dimensions and processes of a company, pursuing a lean approach. The book links strategic approaches on how to steer a company towards excellence with insights into the driving forces of human thoughts and actions. It subsequently introduces the Values Cockpit, which allows individual corporate cultures to be developed and controlled on the basis of a rational approach. It has since become commonplace that, for the best companies in the world, it is their great corporate culture that sustains their excellence and economic success. In order to establish such a corporate culture, all corporate values must be thoroughly controlled, steered and measured. This book serves as an essential guide, helping companies to reach these goals and ensure their sustainable economic success.
Book
An empirical investigation of the relationship between TSR, value-based and accounting-based performance measures
PurposeThe paper aims to find out the information content of performance measures from accounting and value-based measures that best explain the total shareholder return.Design/ methodology/ approachTo achieve this aim, static and dynamic panel data regression analysis is applied to the sample of 56 Indian companies taken from the Nifty Midcap 100 Index, between 2012 and 2019.FindingsIt is found that accounting-based measures have more relative information content in predicting total shareholder return as compared to value-based measures. Economic value added (EVA) and cash value added (CVA) do not add to the information content provided by accounting-based measures. A combination of accounting-based measures and value-added intellectual coefficient (VAIC) adds marginally to the information content provided by accounting-based measures in explaining the total shareholder return. Dynamic panel regression analysis shows that return on assets (ROA), return on capital employed (ROCE), return on equity (ROE) and EVA have a significant impact on total shareholder return.Originality/valueIn this study, along with EVA, other measures from value-based measures, i.e. CVA are empirically tested to explain the total shareholder return. Intellectual capital efficiency computed by VAIC is also empirically tested along with accounting-based measures, EVA, CVA and market value added (MVA). To bring robustness to findings, data are tested by using dynamic panel regression analysis.
Journal Article