Cheaper and More Haircuts After VAT Cut? Evidence from the Netherlands

More and cheaper haircuts after VAT cut? On the efficiency and incidence of service sector consumption taxes ¬リニ

a r t i c l e i n f o Consumption tax rates targeted at specific sectors are often reformed without any empirical knowledge about the efficiency of these policies. This paper sheds light on tax incidence as well as the efficiency issue, the potential for welfare improving reform, by studying the impact of value added taxes (VAT) on prices and quantities of labor intensive services. I utilize a ...

The economics of a temporary VAT cut

VAT refund cut scuppers incontinence programmes.

THE RECENT tightening of the Customs and Excise rules on VAT paid on inconti­ nence pads is just tire latest squeeze put on the future care of people who need the products. The decision means that NHS trusts and non-charitable nursing homes are no longer able to claim back the 17.5 per cent VAT paid on incontinence products. This unexpected blow to the budgets of the NHS and nursing homes will ...

Developing More Reliable Software Faster and Cheaper

Domestic Taxes and Export Composition: Evidence from VAT Adoption Worldwide

In principle, a VAT should be neutral with regards to both the level and composition of exports. In practice, this may not be the case because exporters in many countries receive incomplete VAT refunds. When VAT refunds are incomplete, the exports of industries that rely heavily on intermediate goods are especially likely to be negatively a ected by a VAT. Motivated by these considerations, thi...