This article identifies tax policy that both speeds recovery from the current economic crisis
and contributes to long‐run growth. This is a challenge because short‐term recovery …

In this paper we identify policy implications for implementing carbon pricing in Austria, taking
into account model structure uncertainty. Methodologically, we compare the results of two …

Raising capital adequacy standards and introducing binding liquidity requirements can have
beneficial effects if they reduce the probability of a costly financial crisis, but may also reduce …

This paper analyses the likely implications of the temporary cut in VAT in the UK to 15 per
cent, with a return to 17.5 per cent in place for the end of 2009. We distinguish between the …

This paper concerns the likely impact of a temporary VAT cut stimulus policy on consumer
demand in the UK. It suggests that around 75 per cent of the VAT reduction will be passed …

This paper evaluates a novel form of fiscal stimulus: a temporary cut in the rate of Value
Added Tax (VAT). In December 2008, the UK cut the standard rate of VAT by 2.5 percentage …

Enhanced revenue mobilization is essential in developing countries such as South Africa.
However, it is inevitably a complex process, both from economic and political perspectives …

One of the available and yet controversial tools in cultural policy at the national level is the
reduction of VAT rates for cultural goods and services. We document the standard and …

The issue of collecting tax resources to the consolidated budget has determined and still
determines difficulties which cannot be neglected in all the former socialist countries of the …

This study estimates the effect of an increase in Japan's value-added tax (VAT) rate on the
timing of household expenditures and consumption, which do not necessarily coincide. The …