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Searched for Sales tax.
Found 90 results.
Displaying results 1 to 10 of 90.

  • Publications // 21.11.2024

    both grants and tax credits on R&D employment, R&D employment intensity, and total R&D expenditures. R&D tax credits have a significant positive impact on the share of sales of new or improved [...] firms over the years 2014-2020, this study investigates the joint effect of R&D grants and R&D tax credits on R&D inputs and innovation outputs. We estimate Conditional Difference-in-Difference

  • Events // 17.10.2024

    VAT sales. The author exploit exogenous variation in the gains from product misclassification generated by increases in the VAT rate differential that applies to alcoholic and non-alcoholic sales between [...] avenues for tax evasion from product misclassification. Unless e-billing is widely adopted, progress in the incorporation of information from third-party reporting alone cannot resolve tax evasion from [...] Using firm-level, administrative tax information from Greece, this paper, presented in the ZEW Research Seminar, explores VAT evasion through a relatively understudied channel; product misclassification

  • Publications // 27.05.2024

    supported in both countries than push policy measures (e.g. the increase in taxes on flight tickets). Furthermore, bans (i.e. a sales ban on new gasoline- and diesel-powered vehicles and a ban on domestic flights) [...] y less likely to agree with the introduction of road user charges on highways and especially the sales ban on new gasoline- and diesel-powered vehicles. Our econometric analysis also shows that environmental

  • News // 23.04.2024

    have an impact on AI platforms. We must therefore prevent them – just like with search engines or sales portals – from benefiting from broad knowledge, while favouring their own products and services and [...] complete. Just because you open an online branch in Germany doesn’t mean you can do the same in France. Tax law is also different. Here, we are not making any progress at all. And this sets us apart – despite

  • Events // 15.05.2023

    structure is also highly regressive, more so than other ways of raising revenue, such as sales or income taxes. The presented paper examines alternative ways of recovering the costs of the electricity [...] providing additional supply (including GHG emissions). This difference, effectively an “electricity tax,” averages $500-$800 annually per household. These funds pay for climate change mitigation, wildfire [...] focus on the creation of income-based monthly fixed charges on electricity bills. The electricity tax also has important implications for the private and social value of installing residential rooftop

  • Publications // 01.02.2023

    (CbCR), which requires large multinational companies to submit a country-by-country report to the tax authorities, was already the subject of controversial debate before the first wave of implementation [...] s should be subject to the reporting requirement, but that this should cover around 90% of group sales. The studies are particularly interesting against the background of the current considerations at

  • Publications // 31.01.2023

    Reporting (CbCR), which requires large multinationals to submit a country-by-country report to the tax authorities, was already the subject of controversial debate before the first wave of implementation [...] should be subject to the reporting requirement, but that this should cover about 90% of corporate sales. The studies are particularly interesting against the background of the current considerations at

  • Press Releases // 17.03.2021

    other hand, sales prices do not react to tax changes. A recent study by ZEW Mannheim in cooperation with Maastricht University confirms this. The property tax is therefore a regressive tax. Relatively [...] The property tax burden of poorer tenants is more than four times higher than the burden of richer tenants. Landlords are able to fully pass through the tax to rental prices after three years. On the other [...] financial standing. - With the aid of an economic model, the researchers investigated how the tax burden of property tax increases is distributed amongst various income groups. They consolidated data from the

  • Events // 11.02.2021

    corruption in tax administration tends to be mainly a demand-side phenomenon. Paying a bribe requested by a public official is associated with a 16 percent increase in the share firms’ sales not reported [...] reported for tax purposes. In public procurement, the results suggest, on the contrary, that corruption is a supply-side phenomenon, with bribe transactions generally initiated by firms to secure public contracts

  • Projects // 01.10.2020

    losses during their start-up phase. Those losses are treated asymmetrically for tax purposes. While profits are taxed immediately, losses can only be deducted against past (loss carry-back) or future [...] forfeit of tax loss carry-forwards in certain cases, such as a change in activity or a change in ownership. The specific design of those rules differs between countries. The above-mentioned tax loss [...] The project aims to investigate whether tax loss restrictions lead to a decrease in prices when investors exit. I will focus on the two main channels, trade sales and IPOs. The role of loss carryforwards

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