This study analyzes the content of tax court decision on primary dispute imposition Export VAT tax. A qualitative analysis method with an inductive approach was applied. The performed 17 (seventeen) minutes decisions from 2017 year, two categories base disputes, namely corrections to for foreign currencies and affiliated transactions. Whereas in category export currency maintains authorities' c...

This paper examines the contribution of behavioral economics to tax reform by examining two major reforms in the United Kingdom which may be seen as natural experiments – the reform of local taxation and the introduction of value added tax. The case for both was based strongly on mainstream economic analysis but one was a failure and the other a success. The introduction of the local community ...

This paper investigates the role of Value Added Tax (VAT) and excises in first wave tax transition (movement away from international trade taxes towards domestic revenue collection) developing countries. Focusing on a sample 96 countries over period 1985–2013, we investigate whether adoption VAT enables to increase likelihood succeeding transition. Results indicate that having VAT, allows proba...

[Editor's Note: It appears that the question of changing the federal tax base will be part of the public debate for the foreseeable future. In a Brief that we published in April, Alan Auerbach of UC Berkeley summarized the effects and uncertainties of replacing the federal income tax with a federal flat tax. In the following discussion, Steven Sheffrin of UC Davis reviews several important issu...

Roads cover a significant fraction of the land area in many municipalities. The public provision of roads means this land is exempt from the local property tax. Transferring roads from public to private ownership would not only remove maintenance costs from city budgets, but increase potential property tax revenue as well. This paper calculates the value of the land occupied by roads in sample ...

Policies to harmonize value-added tax rates are controversial in the European Union. This paper formulates a multi-country model over a one-dimensional space as a non-cooperative Nash game, in which each country aims at maximizing its tax revenue, subject to the constraint that its tax rate lies within a given common band. Then we examine the e4ects of changes in the common band on tax rates, t...