Discussion paper DP17097 Electronic Payment Technology and Tax Compliance: Evidence from Uruguay's Financial Inclusion Reform Anne Brockmeyer Magaly Sáenz Somarriba 5 Jul 2022 Credit/debit card payment Tax compliance Third-party reporting Vat Development Economics Public Economics H26 H32 G18 O16
VoxEU Column A temporary VAT cut as unconventional fiscal policy Ruediger Bachmann Benjamin Born Olga Goldfayn-Frank Georgi Kocharakov Ralph Luetticke Michael Weber 20 Nov 2021 Taxation Vat unconventional fiscal policy VAT cut Germany Consumption Consumer spending Fiscal stimulus
VoxEU Column Trade liberalisation and taxation Alou Adesse Dama Rabah Arezki Grégoire Rota-Graziosi 17 Aug 2021 Development International trade Taxation Trade liberalisation Vat Tax revenues Developing countries
Discussion paper DP16332 The Impact of COVID-19 on Economic Activity: Evidence from Administrative Tax Registers Daniel Waldenstrom Nikolay Angelov 6 Jul 2021 Covid-19 impact Vat Excise taxes Sick pay Public Economics H24 H25 J22 J24
VoxEU Column Unconventional fiscal policy to exit the COVID-19 crisis Francesco D'Acunto Daniel Hoang Michael Weber 8 Jun 2020 COVID-19 Monetary Policy Taxation Covid-19 Coronavirus unconventional fiscal policy Forward guidance Vat
Discussion paper DP14601 Overclaimed Refunds, Undeclared Sales, and Invoice Mills: Nature and Extent of Noncompliance in a Value-Added Tax Mazhar Waseem 12 Apr 2020 Vat Tax evasion Firm behaviour Development Economics Public Economics H25 H26 H32
VoxEU Column The effect of taxes on firm-to-firm trade: Evidence from India Lucie Gadenne Roland Rathelot 3 Feb 2020 Industrial organisation Taxation Vat India Taxation
VoxEU Column Tax hikes are not always contractionary Samara Gunter Daniel Riera-Crichton Carlos A Vegh Guillermo Vuletin 1 May 2019 Macroeconomic policy Taxation Tax rises tax hikes fiscal adjustments Tax multiplier Tax Vat Government Commodities
VoxEU Column The dynamic effects of computerised VAT invoices on Chinese manufacturing firms Haichao Fan Yu Liu Nancy Qian Jaya Wen 29 Jul 2018 Development Taxation Vat Tax enforcement computerisation digitisation Tax revenues China
VoxEU Column Digital revolutions in public finance Sanjeev Gupta Michael Keen Alpa Shah Geneviève Verdier 7 Mar 2018 Macroeconomic policy digitalization Fiscal policy Big data Technology Taxation Vat
VoxEU Column Assessing the incidence of value-added taxes Youssef Benzarti Dorian Carloni 13 Nov 2017 Taxation Vat Value-added tax Eu France restaurants Tax cuts asymmetric pass-through
VoxEU Column Estimating the harm Japan’s next VAT rate increase will inflict on the economy David Cashin Takashi Unayama 18 Jun 2016 Taxation Vat tax increase Consumption Permanent income hypothesis Japan Abenomics Consumption smoothing intertemporal substitution effect
