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Modernizing Value-Added Tax

Sijbren Cnossen

in Tax by Design for the Netherlands

Published in print:
2021
Published Online:
January 2022
ISBN:
9780192855244
eISBN:
9780191945373
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780192855244.003.0020
Subject:
Economics and Finance, Financial Economics

The Dutch value-added tax (VAT), mandatorily based on the harmonized European Union (EU) version, is anything but a modern consumption tax that taxes all goods and services at a uniform rate. As ... More


Article 311 TFEU

Bernd-Roland Killmann

in The EU Treaties and the Charter of Fundamental Rights: A Commentary

Published in print:
2019
Published Online:
March 2021
ISBN:
9780198794561
eISBN:
9780191927874
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198759393.003.462
Subject:
Law, EU Law

Article 269 EC The Union shall provide itself with the means necessary to attain its objectives and carry through its policies.


Business-Level Consumption Taxes

Daniel S. Goldberg

in The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199948802
eISBN:
9780199345984
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199948802.003.0011
Subject:
Law, Constitutional and Administrative Law

This chapter discusses the methods by which a consumption tax could be enacted at the business level. The two places for imposing a consumption tax at the business level are at the point of sale and ... More


Modernizing VATs in Africa

Sijbren Cnossen

Published in print:
2019
Published Online:
September 2019
ISBN:
9780198844075
eISBN:
9780191879722
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198844075.001.0001
Subject:
Economics and Finance, Macro- and Monetary Economics

Tax revenues in most African countries fall far short of what is feasible and necessary to finance basic human and economic development. Domestic tax revenue mobilization is called for, preferably in ... More


Article 113 TFEU

Manuel Kellerbauer

in The EU Treaties and the Charter of Fundamental Rights: A Commentary

Published in print:
2019
Published Online:
March 2021
ISBN:
9780198794561
eISBN:
9780191927874
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198759393.003.210
Subject:
Law, EU Law

Article 93 EC The Council shall, acting unanimously in accordance with a special legislative procedure and after consulting the European Parliament and the Economic and Social Committee, adopt ... More


Chinese tax structure

Roger Gordon and Wei Li

in The Oxford Companion to the Economics of China

Published in print:
2014
Published Online:
December 2014
ISBN:
9780199678204
eISBN:
9780191788635
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199678204.003.0027
Subject:
Economics and Finance, South and East Asia

This chapter discusses the changes in China’s tax structure since economic reforms were implemented in the 1980s. In 1994, excise taxes, the primary revenue source, were replaced by a value added tax ... More


Why VAT?

Sijbren Cnossen

in Modernizing VATs in Africa

Published in print:
2019
Published Online:
September 2019
ISBN:
9780198844075
eISBN:
9780191879722
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198844075.003.0001
Subject:
Economics and Finance, Macro- and Monetary Economics

Chapter 1 shows that in about half of all countries on the African continent, tax revenue as a percentage of GDP (called the tax ratio) is around 15 per cent or less, which is not enough to finance ... More


What is VAT?

Sijbren Cnossen

in Modernizing VATs in Africa

Published in print:
2019
Published Online:
September 2019
ISBN:
9780198844075
eISBN:
9780191879722
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198844075.003.0002
Subject:
Economics and Finance, Macro- and Monetary Economics

Chapter 2 dwells briefly on the workings and the legal and economic nature of the VAT, and enumerates the characteristics of a best-practice VAT against which existing regimes are evaluated. A ... More


Revenue Performance

Sijbren Cnossen

in Modernizing VATs in Africa

Published in print:
2019
Published Online:
September 2019
ISBN:
9780198844075
eISBN:
9780191879722
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198844075.003.0006
Subject:
Economics and Finance, Macro- and Monetary Economics

Chapter 6 examines the revenue performance of African VATs by calculating their collection efficiencies defined as actual VAT revenue as a fraction of potential revenue. The VAT gap consists of the ... More


VAT Incidence and Rate Structure

Sijbren Cnossen

in Modernizing VATs in Africa

Published in print:
2019
Published Online:
September 2019
ISBN:
9780198844075
eISBN:
9780191879722
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198844075.003.0007
Subject:
Economics and Finance, Macro- and Monetary Economics

Chapter 7 starts by reviewing the ways in which African countries mitigate the VAT’s regressivity, real or perceived, by providing concessionary treatment for foodstuffs. This is followed by a survey ... More


Exemptions and Exclusions: The Achilles Heel of VAT

Sijbren Cnossen

in Modernizing VATs in Africa

Published in print:
2019
Published Online:
September 2019
ISBN:
9780198844075
eISBN:
9780191879722
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198844075.003.0009
Subject:
Economics and Finance, Macro- and Monetary Economics

Chapter 9 draws up a taxonomy of standard and non-standard exclusions, exemptions, and zero rates, highlights the distortions caused by them and the administrative complexities to which they give ... More


Regulating Capacity Building by Stealth: Pattern and Extent of EU Involvement in Public Administration

Eva G. Heidbreder

in Beyond the Regulatory Polity?: The European Integration of Core State Powers

Published in print:
2013
Published Online:
January 2014
ISBN:
9780199662821
eISBN:
9780191756016
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199662821.003.0008
Subject:
Political Science, Comparative Politics

This contribution analyses public administration as core state power with an empirical focus on policy execution of EU-rules on workers qualifications and VAT-collection. It tests standard hypotheses ... More


Transition to e-Tax

Daniel S. Goldberg

in The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199948802
eISBN:
9780199345984
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199948802.003.0016
Subject:
Law, Constitutional and Administrative Law

This chapter explains how one would transition to e-Tax from the current income tax and confronts the question whether we can get there from here. The chapter explains that the principal problem of ... More


Agenda for VAT Modernization

Sijbren Cnossen

in Modernizing VATs in Africa

Published in print:
2019
Published Online:
September 2019
ISBN:
9780198844075
eISBN:
9780191879722
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198844075.003.0018
Subject:
Economics and Finance, Macro- and Monetary Economics

Chapter 18 sums up the arguments for the widely shared belief that VAT’s role in the tax system primarily is to raise revenue, predictably and efficiently. Accordingly, African VATs would benefit ... More


Tax Spending

Michael J. Graetz

in 100 Million Unnecessary Returns: A Simple, Fair, and Competitive Tax Plan for the United States

Published in print:
2008
Published Online:
October 2013
ISBN:
9780300122749
eISBN:
9780300150193
Item type:
chapter
Publisher:
Yale University Press
DOI:
10.12987/yale/9780300122749.003.0005
Subject:
Economics and Finance, Economic Systems

This chapter focuses on the subject of tax spending and value-added tax, revealing that value-added taxes are now imposed by all the other OECD countries and by nearly 150 countries worldwide. In the ... More


Protect American Workers from a Tax Increase

Michael J. Graetz

in 100 Million Unnecessary Returns: A Simple, Fair, and Competitive Tax Plan for the United States

Published in print:
2008
Published Online:
October 2013
ISBN:
9780300122749
eISBN:
9780300150193
Item type:
chapter
Publisher:
Yale University Press
DOI:
10.12987/yale/9780300122749.003.0010
Subject:
Economics and Finance, Economic Systems

This chapter presents arguments for protecting American workers from a tax increase. To avoid a significant shift in the tax burden away from those at the top down the income scale, it proposes to ... More


An Introduction to an Integrated Two-Tier Consumption Tax

Daniel S. Goldberg

in The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199948802
eISBN:
9780199345984
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199948802.003.0013
Subject:
Law, Constitutional and Administrative Law

This chapter introduces and explains the concepts that underlie a two-tier consumption tax. It begins by explaining the difference between the legal incidence of a tax and the economic incidence of a ... More


e-Tax: An Electronically Collected Progressive Consumption Tax as the Successor to the Income Tax

Daniel S. Goldberg

in The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199948802
eISBN:
9780199345984
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199948802.003.0014
Subject:
Law, Constitutional and Administrative Law

This chapter is the heart of the book and describes the e-Tax proposal as a replacement for the income tax. The chapter describes the proposed system, explains the theory behind it, and sets forth ... More


e-Tax Redux: Special Considerations

Daniel S. Goldberg

in The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199948802
eISBN:
9780199345984
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199948802.003.0015
Subject:
Law, Constitutional and Administrative Law

This chapter is a follow-up to the previous chapter, adding additional details and responding to anticipated objections that consumption tax detractors might make. Thus, the chapter discusses how ... More


The Union Budget And The Budgetary Procedure

Cristina Fasone and Nicola Lupo

in Oxford Principles Of European Union Law: The European Union Legal Order: Volume I

Published in print:
2018
Published Online:
March 2021
ISBN:
9780199533770
eISBN:
9780191932434
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780199533770.003.0029
Subject:
Law, EU Law

The shape and content of the EU budget define what the EU wants to be, what it can actually do, its nature, and its aspirations. As often happens with the EU, much depends on the terms of ... More


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