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State Retail Sales Taxation

State Retail Sales Taxation
Author: Clinton V. Oster
Publisher:
Total Pages: 272
Release: 1957
Genre: Business & Economics
ISBN:

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Sales Taxation

Sales Taxation
Author: John Fitzgerald Due
Publisher:
Total Pages: 378
Release: 1994
Genre: Business & Economics
ISBN:

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Completely revised and updated edition of publication on US state and local sales taxes as of the early nineties.


The VAT Reader

The VAT Reader
Author:
Publisher:
Total Pages: 349
Release: 2011
Genre: Sales tax
ISBN: 9780918255181

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Estimating VAT Pass Through

Estimating VAT Pass Through
Author: Ms.Dora Benedek
Publisher: International Monetary Fund
Total Pages: 41
Release: 2015-09-30
Genre: Business & Economics
ISBN: 1513586351

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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.


Making Money Matter

Making Money Matter
Author: National Research Council
Publisher: National Academies Press
Total Pages: 368
Release: 1999-11-30
Genre: Education
ISBN: 0309172888

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The United States annually spends over $300 billion on public elementary and secondary education. As the nation enters the 21st century, it faces a major challenge: how best to tie this financial investment to the goal of high levels of achievement for all students. In addition, policymakers want assurance that education dollars are being raised and used in the most efficient and effective possible ways. The book covers such topics as: Legal and legislative efforts to reduce spending and achievement gaps. The shift from "equity" to "adequacy" as a new standard for determining fairness in education spending. The debate and the evidence over the productivity of American schools. Strategies for using school finance in support of broader reforms aimed at raising student achievement. This book contains a comprehensive review of the theory and practice of financing public schools by federal, state, and local governments in the United States. It distills the best available knowledge about the fairness and productivity of expenditures on education and assesses options for changing the finance system.


Introduction to Computable General Equilibrium Models

Introduction to Computable General Equilibrium Models
Author: Mary E. Burfisher
Publisher: Cambridge University Press
Total Pages: 443
Release: 2016
Genre: Business & Economics
ISBN: 1107132207

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The book provides a hands-on introduction to computable general equilibrium (CGE) models, written at an accessible, undergraduate level.