Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Economics Of Value Added Tax PDF full book. Access full book title Economics Of Value Added Tax.
| Author | : Mohan Prasad Shrivastava |
| Publisher | : APH Publishing |
| Total Pages | : 294 |
| Release | : 2004 |
| Genre | : Value-added tax |
| ISBN | : 9788176486613 |
This Timely Book Is Designed To Improve The Quality And Concept Of The Indian Tax System By Covering All The Relevant Issues.
| Author | : |
| Publisher | : |
| Total Pages | : 100 |
| Release | : 1992 |
| Genre | : Consumer goods |
| ISBN | : |
| Author | : Mr.Santiago Acosta Ormaechea |
| Publisher | : International Monetary Fund |
| Total Pages | : 38 |
| Release | : 2019-05-07 |
| Genre | : Business & Economics |
| ISBN | : 149831418X |
Does the design of a tax matter for growth? Assembling a novel dataset for 30 OECD countries over the 1970-2016 period, this paper examines whether the value added tax (VAT) may have different effects on long-run growth depending on whether it is raised through the standard rate or through C-efficiency (a measure of the departure of the VAT from a perfectly enforced tax levied at a single rate on all consumption). Our key findings are twofold. First, for a given total tax revenue, a rise in the VAT, financed by a fall in income taxes, promotes growth only when the VAT is raised through C-efficiency. Second, for a given VAT revenue, a rise in Cefficiency, offset by a fall in the standard rate, also promotes growth. The implication is thus that in OECD countries broadening the VAT base through fewer reduced rates and exemptions is more conducive to higher long-run growth than a rise in the standard rate.
| Author | : Charles E. McLure |
| Publisher | : A E I Press |
| Total Pages | : 210 |
| Release | : 1987 |
| Genre | : Business & Economics |
| ISBN | : |
Updated discussion on the value-added tax system with reference to the business transfer tax from theoretical point of view considered.
| Author | : Kathryn James |
| Publisher | : Cambridge University Press |
| Total Pages | : 495 |
| Release | : 2015-04-30 |
| Genre | : Business & Economics |
| ISBN | : 110704412X |
Explores how the value-added tax (VAT) has risen from relative obscurity to become one of the world's most dominant revenue instruments.
| Author | : |
| Publisher | : |
| Total Pages | : 349 |
| Release | : 2011 |
| Genre | : Sales tax |
| ISBN | : 9780918255181 |
| Author | : Sijbren Cnossen |
| Publisher | : International Monetary Fund |
| Total Pages | : 49 |
| Release | : 1991-07-01 |
| Genre | : Business & Economics |
| ISBN | : 1451960638 |
In the course of introducing a market-oriented tax system, most Central and Eastern European countries are actively considering the merits of a value-added tax (VAT). This paper examines a wide range of social, economic, structural, and administrative issues that are pertinent to the introduction of a VAT. These issues have regard to the burden distribution of the VAT, its effect on the price level and economic growth, as well as the coverage of the tax, the definition of the base, and the choice of the rate structure. Various legal and administrative aspects are also reviewed. The paper draws on the experience with value-added taxation of the member states of the European Community (EC) and other countries that belong to the Organisation for Economic Cooperation and Development (OECD).
| Author | : Mario Pessoa |
| Publisher | : International Monetary Fund |
| Total Pages | : 29 |
| Release | : 2021-05-10 |
| Genre | : Business & Economics |
| ISBN | : 1513577042 |
The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administrations find it challenging to refund excess input credits, which is critical to a well-functioning VAT system. Improperly functioning VAT refund practices can have profound implications for fiscal policy and management, including inaccurate deficit measurement, spending overruns, poor budget credibility, impaired treasury operations, and arrears accumulation.This note addresses the following issues: (1) What are VAT refunds and why should they be managed properly? (2) What practices should be put in place (in tax policy, tax administration, budget and treasury management, debt, and fiscal statistics) to help manage key aspects of VAT refunds? For a refund mechanism to be credible, the tax administration must ensure that it is equipped with the strategies, processes, and abilities needed to identify VAT refund fraud. It must also be prepared to act quickly to combat such fraud/schemes.
| Author | : Michael Lang |
| Publisher | : IBFD |
| Total Pages | : 1341 |
| Release | : 2009 |
| Genre | : Direct taxation |
| ISBN | : 908722060X |
This book provides a comprehensive in-depth analysis of the similarities and differences between consumption taxes and direct taxes. Fifty contributions are included, written by academics, practitioners and representatives from several international tax administrations and institutions.
| Author | : Ms.Dora Benedek |
| Publisher | : International Monetary Fund |
| Total Pages | : 41 |
| Release | : 2015-09-30 |
| Genre | : Business & Economics |
| ISBN | : 1513586351 |
This paper estimates the pass through of VAT changes to consumer prices, using a unique dataset providing disaggregated, monthly data on prices and VAT rates for 17 Eurozone countries over 1999-2013. Pass through is much less than full on average, and differs markedly across types of VAT change. For changes in the standard rate, for instance, final pass through is about 100 percent; for reduced rates it is significantly less, at around 30 percent; and for reclassifications it is essentially zero. We also find: differing dynamics of pass through for durables and non-durables; no significant difference in pass through between rate increases and decreases; signs of non-monotonicity in the relationship between pass through and the breadth of the consumption base affected; and indications of significant anticipation effects together with some evidence of lagged effects in the two years around reform. The results are robust against endogeneity and attenuation bias.
