The point of this paper is to provide visual evidence of tax shifting and to measure
empirically the distribution of the sales tax burden between consumers and producers. For …

This paper concerns the likely impact of a temporary VAT cut stimulus policy on consumer
demand in the UK. It suggests that around 75 per cent of the VAT reduction will be passed …

Recent empirical work on tax incidence suggests that after‐tax price responses are
independent of the tax change direction. This paper investigates asymmetric price …

One of the available and yet controversial tools in cultural policy at the national level is the
reduction of VAT rates for cultural goods and services. We document the standard and …

A concern about a more extensive use of the Value Added Tax (VAT) in national tax systems
often arises both from its impact on aggregate consumption and its alleged regressivity over …

In the vast majority of countries where a value-added tax (VAT) is in force, basic groceries
are taxed at reduced rates. The reduced tax rates are intended to ensure the lowest possible …

Often taxation is considered as a restriction to any market development, lessening the
willingness to effective actions or raising the opportunity costs. Therefore lots of …

Sažetak Nositelji politike u Republici Hrvatskoj učestalim izmjenama u sustavu PDV-a
pokušavaju ostvariti različite ciljeve. Neke su mjere usmjerene na stimuliranje gospodarske …

Celem rozprawy jest ocena przydatności podatku od wartości dodanej jako formy
opodatkowania konsumpcji, do realizacji funkcji fiskalnych i pozafiskalnych oraz ustalenie …

Die Abteilung Staat im DIW Berlin baut ein Konsumsteuer-Mikrosimulationsmodell auf, das
auf repräsentativen Einzeldaten (scientific use files) der Einkommens-und …