Value Added Tax (VAT) is one of the main sources of internal revenues in Peru and most countries in Latin America. Since the market in Peru shows a high heterogeneity in terms of fi rms’ size and their economic transactions, ...

Limited tax capacity creates evasion opportunities that weakens the production efficiency argument. Motivated by the SIMPLES tax reform in Brazil that led to heterogeneous responses on revenues and production costs of ...

The main goal of this study is to determine the role of indirect taxation in the Spanish publishing industry. The work includes: a) a tax treatment comparison of books in Spain with respect to the rest of European countries; ...

This paper investigates whether a pro-poor tax policy follows yardstick competition in the value-added tax (VAT) base in Brazilian states. We explore an institutional arrangement that allows lower levels of government to ...