Economic Effects of Sales Tax Collection Requirements: Evidence from Wayfair

2021 ◽  
Author(s):  
Jennifer Luchs-Nunez
Keyword(s):  
Economic Effects ◽  
Sales Tax ◽  
Tax Collection

Pricing and sales tax collection policies for e-cigarette starter kits and disposable products sold online

2015 ◽  
Vol 35 (1) ◽  
pp. 110-114 ◽  
Author(s):  
Raphael E. Cuomo ◽  
Angela Miner ◽  
Tim K. Mackey
Keyword(s):  
Sales Tax ◽  
Tax Collection

scholarly journals Research on Levying of Extending VAT Tax of Transportation Industry Based on Fuzzy TOPSIS

2015 ◽  
Vol 9 (1) ◽  
pp. 87-91 ◽  
Author(s):  
Wei Du
Keyword(s):  
Resource Allocation ◽  
Fuzzy Topsis ◽  
Economic Effects ◽  
Sales Tax ◽  
Transportation Industry ◽  
Tax Rate ◽  
Tax Preference ◽  
Business Tax ◽  
Pass Through ◽  
Financial Income

In this paper, we endorsed expending in VAT should be implemented step by step. Then we select the transportation industry as the breakthrough point, by combining qualitative analysis and quantitative analysis methods and analyze tax pass-through effect, enterprise behavior effect and resource allocation effect between sales tax and VAT. It is made some correction based on the traditional measurement indicators and analyzed the current situation of our transportation industry's tax burden, description the necessity of changing transportation industry form business tax to VAT and the feasibility of this change. It is analyzed the taxpayer identity, tax rate and tax preference after the reform in the basis of TOPSIS. On the basis of simulation and transportation industry characteristics, we get a logical VAT rate. We analyze the economic effects and financial income because of transportation industry business tax into VAT.

scholarly journals Un-constitutionality of real property taxation and location incentives, and some associated economic effects

2008 ◽  
Vol 5 (3) ◽  
pp. 390-399
Author(s):  
Michael Nwogugu
Keyword(s):  
Common Law ◽  
Economic Effects ◽  
Real Property ◽  
Tax Collection ◽  
Tax Assessment ◽  
Property Taxation

This article shows that the present regime of real property taxation and location incentives are inherently unconstitutional. The analysis in this article pertains to US state/local laws/regulations governing tax assessment, tax collection, tax foreclosures and incentives offered to firms to relocate to states (although much of it is applicable in most common law jurisdictions

Eurasian Economic union: Prospects and challenges for Development

2015 ◽  
pp. 87-108 ◽  
Author(s):  
A. Knobel
Keyword(s):  
Oil And Gas ◽  
Economic Effects ◽  
Necessary Condition ◽  
Gas Transfer ◽  
Eurasian Economic Union ◽  
Economic Union ◽  
Food Imports ◽  
Cis Countries ◽  
Integration Problems ◽  
Integration Challenge

The paper is devoted to the analysis of development prospects and problems of Eurasian Economic Union (EAEU) of Russia, Kazakhstan, Belarus and Armenia. It considers integration problems inside EAEU, interactions of EAEU with other CIS countries and with countries from the rest of the world. The paper shows that the major integration challenge inside EAEU is the domination of the redistributive motive over the creative one. It estimates the value of the oil and gas transfer from Russia to other EAEU members and the influence of the Russian tax maneuver on this transfer. The paper shows the need in redistribution mechanism inside EAEU as a necessary condition for getting the potential positive economic effects of free trade with other countries. It also assesses the risks for EAEU due to Russian embargo for food imports from countries of the sanctions list and possible application of tariff in the trade with Ukraine.

Economic effects of monetary policy in Russia: What do large datasets tell us?

2020 ◽  
pp. 31-53 ◽  
Author(s):  
Anna A. Pestova ◽  
Natalia A. Rostova
Keyword(s):  
Monetary Policy ◽  
Interest Rate ◽  
Interest Rates ◽  
Economic Activity ◽  
Global Financial Crisis ◽  
Exchange Rate Regime ◽  
Aggregate Demand ◽  
Economic Effects ◽  
Theoretical Concepts ◽  
Empirical Estimates

Is the Bank of Russia able to control inflation and, at the same time, manage aggregate demand using its interest rate instruments? In other words, are empirical estimates of the effects of monetary policy in Russia consistent with the theoretical concepts and experience of advanced economies? This paper is aimed at addressing these issues. Unlike previous research, we employ “big data” — a large dataset of macroeconomic and financial data — to estimate the effects of monetary policy in Russia. We focus exclusively on the period after the 2008—2009 global financial crisis when the Bank of Russia announced the abandoning of its fixed ruble exchange rate regime and started to gradually transit to an interest rate management. Our estimation results do not confirm standard responses of key economic activity and price variables to tightening of monetary policy. Specifically, our estimates do not reveal a statistically significant restraining effect of the Bank of Russia’s policy of high interest rates on inflation in recent years. At the same time, we find a significant deteriorating effect of the monetary tightening on economic activity indicators: according to our conservative estimates, each of the key rate increases occurred in March and December 2014 had led to a decrease in the industrial production index by about 0.2 percentage points within a year.

Economic Effects of 2004-2009 Tax Reforms: Retrospective Analysis

2012 ◽  
pp. 108-123
Author(s):  
E. Penukhina ◽  
D. Belousov ◽  
K. Mikhailenko
Keyword(s):  
Retrospective Analysis ◽  
Tax Policy ◽  
Economic Effects ◽  
Tax Policies ◽  
Policy Changes ◽  
Tax Reforms ◽  
Russian Economy ◽  
Balanced Budget ◽  
Budget System

The article determines, describes and analyzes phases of tax reforms in Russia. We estimate macroeconomic and fiscal effects of various tax policies held during the second and third phases of tax reforms. The necessity of providing a balanced budget system, as well as complex assessment of effects of tax policy changes for the development of the Russian economy is noted.

Sign in / Sign up

Export Citation Format

Share Document