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英國曼徹斯特大學 Mazhar Waseem助理教授: Information, Asymmetric Incentives, Or Withholding? Understanding the Self-Enforcement of Value-Added Tax

([西財新聞] 發布于 :2019-07-17 )

光華講壇——社會名流與企業家論壇第5500期

 

主題Information, Asymmetric Incentives, Or Withholding? Understanding the Self-Enforcement of Value-Added Tax

主講人英國曼徹斯特大學  Mazhar Waseem  助理教授

主持人西南財經大學財政稅務學院  趙嶺曉  副教授

時間2019719日(星期五)10:00-11:30

地點柳林校區格致樓811

主辦單位:財政稅務學院  科研處

 

主講人簡介:

Mazhar Waseem博士,英國曼徹斯特大學助理教授,主要研究稅收政策。在Quarterly Journal of EconomicsJournal of Political EconomyJournal of Public EconomicsReview of Economics and Statistics等重要學術刊物發表多篇。擔任Econometrica, American Economic Review, Quarterly Journal of Economics, Review of Economic Studies, Review of Economics and Statistics, American Economic Journal: Economic Policy, American Economic Journal: Applied Economics, Journal of Public Economics, Economic Journal, Scandinavian Journal of Economics, National Tax Journal等刊物評審專家。

 

內容提要:

During the period 1996-2000, the coverage of VAT in Pakistan rose by twenty times in terms of the number of firms in the tax net and by ten times in terms of the volume of transactions subject to it. This paper leverages this staggered introduction of VAT in the country to estimate its enforcement spillovers. Focusing on firms already in the tax net, I explore if their tax compliance improves as VAT gets extended to their trading partners. Using differential responses to upward and downward extension of the tax, I characterize the mechanisms underlying the self-enforcement response.

1996-2000年期間,巴基斯坦的增值稅覆蓋率的公司數量增加了20倍,覆蓋的交易量增加了10倍。本文利用該國逐步引入的增值稅來估算其執法溢出效應。關注已經在稅網中的公司,我將探討隨著增值稅擴展到其貿易伙伴,他們的稅務合規性是否會提高。利用對稅收向上和向下延伸的不同反應,本文驗證了增值稅自我執行的潛在機制。

 

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