Catalogue Search | MBRL
Are you sure you want to remove the book from the shelf?
{{itemTitle}}
66,470
result(s) for
"Value-added tax"
Sort by:
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
THE ANATOMY OF THE VAT
This paper sets out some tools for understanding the performance of the value added tax (VAT). Applying a decomposition of VAT revenues (as a share of GDP) to the universe of VATs over the last 20 years shows that developments have been driven much less by changes in standard rates than by changes in \"C-efficiency\" (an indicator of the departure of the VAT from a perfectly enforced tax levied at a uniform rate on all consumption). Decomposing C-efficiency for EU members into a \"policy gap\" (in turn divided into effects of rate differentiation and exemption) and a \"compliance gap\" (reflecting imperfect implementation) suggests that the former are in almost all cases far larger than the latter, with rate differentiation and exemptions playing roles that differ quite widely across countries.
Journal Article
Value added tax : a comparative approach
\"This book integrates legal, economic, and administrative materials about the value added tax (VAT) to present the only comparative approach to the study of VAT law. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations around the world. This second edition includes new VAT-related developments in Europe, Asia, Africa, and Australia and adds new chapters on VAT avoidance and evasion and on China's VAT. Designed to illustrate, analyze, and explain the principal theoretical and operating features of value added taxes, including their adoption and implementation, this book will be an invaluable resource for tax practitioners and government officials\"-- Provided by publisher.
Book
Tax Incentives and Export Diversification: Evidence from China’s Replacing Business Tax with Value-Added Tax Reform
Tax incentives play a crucial role in enhancing firm dynamism and aiding a nation in becoming a significant trade power. Drawing on data from the Annual Survey of Industrial Firms Database and the Chinese Customs Database for the period 2010 to 2013, this study employs a difference-in-differences approach to assess the impact of China’s transition from a business tax to a value-added tax (RBTVAT) on the export diversification of manufacturing firms. The findings indicate that the tax reform significantly decreases the number of export categories, increases export value, and elevates the export unit price for manufacturing firms. Specifically, by promoting specialized production and encouraging the manufacture of products with higher export tax rebate rates, the reforms have led firms to narrow their range of export categories. This effect is particularly pronounced among firms experiencing higher financing constraints, lower profitability, weaker innovation capabilities, and larger size. Furthermore, a consistent negative impact is observed for both state-owned and non-state-owned enterprises. These results provide novel insights and empirical evidence for understanding the relationship between tax reform and export diversification.
Journal Article
Consumption Tax Trends 2020
Consumption Tax Trends provides information on Value Added Taxes/Goods and Services Taxes (VAT/GST) and excise duty rates in OECD member countries. It also contains information about international aspects of VAT/GST developments and the efficiency of this tax. It describes a range of other consumption taxation provisions on tobacco, alcoholic beverages, motor vehicles and aviation fuels.
eBook
Taxable supplies and their consideration in European VAT : with selected examples of the digital economy
This book provides an analysis of the application of basic concepts of the European value added tax system to transactions in the digital economy.
eBook