(PDF) Progressivity of Value Added Tax in Developing Countries
Value-Added Tax in the United Arab Emirates
The value-added tax and alternative sources of Federal revenue
(PDF) Effect of value added tax rate changes on market equilibrium
[PDF] A Study on Impact of Value Added Tax (VAT) Implementation in
Reviewer Value Added TAX
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Value of Fundamental Research in the Stock Market 😱📈
Accounting
What is the ruling on Value Added Tax (VAT)?
The Difference Between Accounting and Finance
"How Much Do You Actually Get from 20% Returns After 12.5% Tax?"
Lecture 6
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The Effects of the Value-Added Tax on Revenue and Inequality
The paper attempts to contribute to the surprisingly small body of academic economics research examining the value-added tax. Related papers include Ebeke and Ehrhart (Citation 2011) who examine the impacts of the tax arrangement on the volatility of tax revenues in Africa, showing how a relatively large share of domestic indirect taxes have a ...
Administrative and Compliance Costs of Value Added Tax (VAT): A Review
Tax compliance costs for the small and medium enterprise business sector: Recent evidence from Australia [Discussion Paper: 003-13]. Tax Administration Research Centre Seminar, University of Exeter Business School. ... Evaluation and analysis of Value Added Tax (VAT) compliance: A case study of Small and Medium Enterprises in Tanzania [Doctoral ...
Value-added-tax rate increases: A comparative study using difference-in
VAT, a broad-based expenditure tax, has been relatively new among the government's most essential revenues (Adhikari, 2020).Since the introduction of VAT in over 170 nations, it typically ...
The Effects of the Value-Added Tax on Revenue and Inequality
This paper examines the impact of the introduction of the value-added tax on inequality and government revenues using newly released macro data.
The Collection Efficiency of the Value Added Tax: Theory and
This paper evaluates the political economy and structural factors explaining the collection efficiency of the Value Added Tax [VAT]. We consider the case where the collection efficiency is determined by the probability of audit and by the penalty on underpaying. Implementation lags imply that the ...
PDF The Value-Added Tax: Its Causes and Consequences
Working Papers describe research in progress by the author(s) and are ... Fifty years ago the value-added tax (VAT) was rarely heard of outside of France and a few dry specialist texts. Now it raises about 20 percent of the world's tax revenue, and affects about 4 billion people. Widely adopted in sub-Saharan Africa and elsewhere, it has been the
Value Added Tax in developing countries: Lessons from recent research
Today, Value Added Taxes (VAT) exist in more than 160 countries, including in many developing countries that have modernised their tax systems in the past decades. Eighty percent of countries in sub-Saharan Africa have adopted the VAT, and it is now responsible for typically raising around one-quarter of all tax revenue (Keen, 2016). Moreover, countries continue to adapt and reform their VAT ...
The Effects of the Value-Added Tax on Revenue and Inequality
Abstract This paper examines the impact of the introduction of the value-added tax on inequality and government revenues using newly released macro data. We present both conventional country fixed effect regressions and instrumental variable analyses, where VAT adoption is instrumented using the previous values of neighbouring countries' VAT systems as an instrument. The results reveal ...
Value Added Tax Research Papers
The paper examined the impact of value added tax on revenue generation in India. The Secondary Source of data has been used. Data analysis was performed with the use of stepwise regression analysis. Findings showed that Value Added Tax has statistically significant effect on revenue generation in India.
Does the Value-Added Tax Add Value? Lessons Using Administrative Data
Does the Value-Added Tax Add Value? Lessons Using Administrative Data from a Diverse Set of Countries by Anne Brockmeyer, Giulia Mascagni, Vedanth Nair, Mazhar Waseem and Miguel Almunia. Published in volume 38, issue 1, pages 107-32 of Journal of Economic Perspectives, Winter 2024, Abstract: The val...
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The paper attempts to contribute to the surprisingly small body of academic economics research examining the value-added tax. Related papers include Ebeke and Ehrhart (Citation 2011) who examine the impacts of the tax arrangement on the volatility of tax revenues in Africa, showing how a relatively large share of domestic indirect taxes have a ...
Tax compliance costs for the small and medium enterprise business sector: Recent evidence from Australia [Discussion Paper: 003-13]. Tax Administration Research Centre Seminar, University of Exeter Business School. ... Evaluation and analysis of Value Added Tax (VAT) compliance: A case study of Small and Medium Enterprises in Tanzania [Doctoral ...
VAT, a broad-based expenditure tax, has been relatively new among the government's most essential revenues (Adhikari, 2020).Since the introduction of VAT in over 170 nations, it typically ...
This paper examines the impact of the introduction of the value-added tax on inequality and government revenues using newly released macro data.
This paper evaluates the political economy and structural factors explaining the collection efficiency of the Value Added Tax [VAT]. We consider the case where the collection efficiency is determined by the probability of audit and by the penalty on underpaying. Implementation lags imply that the ...
Working Papers describe research in progress by the author(s) and are ... Fifty years ago the value-added tax (VAT) was rarely heard of outside of France and a few dry specialist texts. Now it raises about 20 percent of the world's tax revenue, and affects about 4 billion people. Widely adopted in sub-Saharan Africa and elsewhere, it has been the
Today, Value Added Taxes (VAT) exist in more than 160 countries, including in many developing countries that have modernised their tax systems in the past decades. Eighty percent of countries in sub-Saharan Africa have adopted the VAT, and it is now responsible for typically raising around one-quarter of all tax revenue (Keen, 2016). Moreover, countries continue to adapt and reform their VAT ...
Abstract This paper examines the impact of the introduction of the value-added tax on inequality and government revenues using newly released macro data. We present both conventional country fixed effect regressions and instrumental variable analyses, where VAT adoption is instrumented using the previous values of neighbouring countries' VAT systems as an instrument. The results reveal ...
The paper examined the impact of value added tax on revenue generation in India. The Secondary Source of data has been used. Data analysis was performed with the use of stepwise regression analysis. Findings showed that Value Added Tax has statistically significant effect on revenue generation in India.
Does the Value-Added Tax Add Value? Lessons Using Administrative Data from a Diverse Set of Countries by Anne Brockmeyer, Giulia Mascagni, Vedanth Nair, Mazhar Waseem and Miguel Almunia. Published in volume 38, issue 1, pages 107-32 of Journal of Economic Perspectives, Winter 2024, Abstract: The val...