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Publications // 29.08.2024
Taxes are a central element of economic policy and significantly impact a country’s competitiveness. In the face of global changes such as increasing digitalisation, climate change, and an ageing p
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Events // 11.04.2024
The paper presented in this ZEW Research Seminar explores the effects of institutional changes in tax collection on VAT remittances at the retail stage, using data on individual firms’ tax files f