Congruence between voters and representatives in preferences for social policies in Spain.

Authors: Jaime-Castillo, Antonio M.¹ (AUTHOR) amjaime@poli.uned.es, Coller, Xavier¹ (AUTHOR)

Source: Journal of Legislative Studies. Mar2025, Vol. 31 Issue 1, p64-84. 21p.

Subject Terms: *CONSUMPTION tax, *PUBLIC spending, *SOCIOECONOMIC status, *PUBLIC opinion, *SOCIAL policy

From paper to pixels: navigating the entangled net of VAT deductions.

Authors: Costea, Ioana Maria¹ ioana.costea@uaic.ro, Trofin, Bogdan¹, Galan, Irina¹

Source: Eastern Journal of European Studies. Dec2024, Vol. 15 Issue 2, p290-318. 29p.

Subject Terms: *DIGITAL technology, *CONSUMPTION tax, *INVOICES, *PIXELS, *TRAWLING

Do Local Fiscal Decisions Impact Economic Growth: The Case of Wisconsin.

Authors: Deller, Steven¹ (AUTHOR) scdeller@wisc.edu, Maher, Craig² (AUTHOR)

Source: State & Local Government Review. Sep2024, Vol. 56 Issue 3, p235-260. 26p.

Subject Terms: *INCOME tax, *CONSUMPTION tax, *TAX expenditures, *FISCAL policy, INCOME

An Assessment of the Effectiveness and Scale of Tax Expenditures to Support Investments and Priority Sectors in G20 Countries.

Authors: Demidova, Svetlana¹ (AUTHOR) sedemidova@fa.ru, Tyurina, Yuliya¹ (AUTHOR) obbuzdalina@fa.ru, Kulachinskaya, Anastasia² (AUTHOR) a.kulachinskaya@yandex.ru, Buzdalina, Olga¹ (AUTHOR), Ilin, Igor V.² (AUTHOR), Razletovskaia, Victoriya³ (AUTHOR) ra.viktoriya@inno.mgimo.ru, Misbakhova, Chulpan A.⁴ (AUTHOR) 330-a@mail.ru

Source: Economies. Jun2024, Vol. 12 Issue 6, p147. 25p.

Subject Terms: *Tax expenditures, *Consumption tax, *Tax benefits, *Economic indicators, *Tax rates, *Fiscal policy, Group of Twenty countries

Stamping out stamp duty: Housing mismatch and welfare.

Authors: Cho, Yunho¹ (AUTHOR) yunho.cho@outlook.com, Li, Shuyun May² (AUTHOR) shuyunl@unimelb.edu.au, Uren, Lawrence² (AUTHOR) luren@unimelb.edu.au

Source: Quantitative Economics. May2024, Vol. 15 Issue 2, p381-426. 46p.

Subject Terms: *Stamp duties, *Consumption tax, *Property tax, *Housing, *Housing market, Household moving

A PATH TOWARDS SUSTAINABLE DEVELOPMENT FROM FISCAL INSTRUMENTS IN TÜRKİYE: THE ROLE OF TAX REVENUES AND PUBLIC EXPENDITURES.

Alternate Title: TÜRKİYE'DE MALİ ARAÇLARDAN SÜRDÜRÜLEBİLİR KALKINMAYA BİR YOL: VERGİ GELİRLERİ VE KAMU HARCAMALARININ ROLÜ.

Authors: DEĞİRMENCİ, Tunahan¹ tunahandegirmenci@sakarya.edu.tr

Source: International Journal of Management Economics & Business / Uluslararası Yönetim İktisat ve İşletme Dergisi. 2024, Vol. 20 Issue 3, p607-618. 12p.

Subject Terms: *TAX expenditures, *CONSUMPTION tax, *SUSTAINABLE development, *GOVERNMENT policy

INVESTIGATING THE FACTORS AFFECTING THE INCOME DISTRIBUTION ON THE AFGHAN ECONOMY WITH EMPHASIS ON TAXES.

Authors: AMROABADI, BEHROUZ SADEGHI¹ b.sadeghi@scu.ac.ir, MANSOURI, SEYED AMIN¹, AHMADI, MOHAMMAD ALI¹

Source: Journal of Academic Research in Economics. Jul2024, Vol. 16 Issue 2, p312-332. 21p.

Subject Terms: *INCOME tax, *CONSUMPTION tax, *INCOME distribution, *INCOME inequality, *INCOME gap

Geographic Terms: AFGHANISTAN

Creative Destruction versus Robert Frank's Progressive Consumption Tax.

Authors: McClure, James¹ jmcclure@bsu.edu, Lee, Dwight² dwightl@uga.edu

Source: Quarterly Journal of Austrian Economics. 2024, Vol. 27 Issue 1, p1-18. 18p.

Subject Terms: *Consumption tax, *Capitalism, *Luxuries, *Capital structure, Creative destruction

People: Schumpeter, Joseph Alois, 1883-1950, Von Mises, Ludwig, 1881-1973

Kamu Harcamaları ve Vergi Gelirleri Arasındaki Asimetrik Nedensellik İlişkisi: Geçiş Ekonomileri Örneği.

Alternate Title: Asymmetric Causality Relationship Between Public Expenditures and Tax Revenues: Transition Economies Case.

Authors: BULUT, Emre¹ emre.bulut@trabzon.edu.tr, ÇİL, Dilek¹ dilekcil@trabzon.edu.tr

Source: Sosyoekonomi. Apr2024, Vol. 32 Issue 60, p317-338. 22p.

Subject Terms: *Public spending, *Consumption tax, *Tax expenditures, *Transition economies, Hypothesis

Payment delay in workfare programmes and household welfare: Theory and some evidence from India.

Authors: Basu, Parantap¹ (AUTHOR), S. N, Rajesh Raj² (AUTHOR), Sen, Kunal³ (AUTHOR) sen@wider.unu.edu

Source: Manchester School (1463-6786). Mar2024, Vol. 92 Issue 2, p93-121. 29p.

Subject Terms: *Consumption (Economics), *Consumption tax, *Payment, *Labor supply, Households

Geographic Terms: India

Nash equilibria in models of fiscal competition with unemployment.

Authors: Kikuchi, Yuya¹ (AUTHOR) kikuchi@isc.chubu.ac.jp, Tamai, Toshiki² (AUTHOR)

Source: Journal of Public Economic Theory. Apr2024, Vol. 26 Issue 2, p1-29. 29p.

Subject Terms: *Nash equilibrium, *Consumption tax, *Public spending, *Unemployment, *Tax expenditures, *Fiscal policy, *Unemployment statistics, *Tax rates, *Payroll tax

Economic Globalization, Taxation and Public Expenditures: Evidence From OECD Countries.

Alternate Title: Ekonomik Küreselleşme, Vergilendirme ve Kamu Harcamaları: OECD Ülkelerinden Kanıtlar.

Authors: AKBAKAY, Zeki¹ zekiakbakay@gmail.com

Source: Journal of Management & Economics / Yönetim ve Ekonomi. 2024, Vol. 31 Issue 1, p203-220. 18p.

Subject Terms: *Consumption tax, *Public spending, *International competition, *Tax expenditures, *Capital levy, *Tax rates, *Fiscal policy, Economic globalization

Development of Indian Tax System: Pre and Post-Colonial Influences.

Authors: Kapoor, Shashi¹ (AUTHOR) shashi.kapoor@ubsludhiana.com, Singh, Amanpreet² (AUTHOR) apsingh5@gmail.com

Source: FIIB Business Review. May2025, Vol. 14 Issue 3, p261-271. 11p.

Subject Terms: *Consumption tax, *Public spending, *Economic history, *Tax expenditures, *Internal revenue

Ανάλυση προσδιοριστικών παραγόντων αβεβαιότητας στην παραγωγή του βιομηχανικού κλάδου της ζυθοποιίας: Μία εμπειρική διερεύνηση.

Alternate Title: Analysis of determinants of uncertainty in the production of the brewing industry: An empirical approach.

Authors: Χρήστος, Καρνάβας¹ chriskarna@yahoo.gr

Source: Aeihoros. 2025, Issue 41, p76-91. 16p.

Subject Terms: *Industrial management, *Consumption tax, *Business conditions, *Internal revenue, *Financial crises

The Intertemporal Keynesian Cross.

Authors: Auclert, Adrien¹ (AUTHOR), Rognlie, Matthew² (AUTHOR), Straub, Ludwig³ (AUTHOR)

Source: Journal of Political Economy. Dec2024, Vol. 132 Issue 12, p4068-4121. 54p.

Subject Terms: *Public spending, *Consumption tax, *Fiscal policy, *Statistics, Equilibrium

A DYNAMIC ANALYSIS OF THE IMPACTS OF A CONSUMPTION TAX INCREASE AND A PRODUCTIVITY SHOCK: CALIBRATED FOR THE BRAZILIAN ECONOMY.

Alternate Title: UN ANÁLISIS DINÁMICO DE LOS IMPACTOS DE UN AUMENTO EN EL IMPUESTO AL CONSUMO Y DE UN CHOQUE DE PRODUCTIVIDAD: CALIBRADO PARA LA ECONOMÍA BRASILEÑA.
UMA ANÁLISE DINÂMICA DOS IMPACTOS DE UM AUMENTO NO IMPOSTO SOBRE O CONSUMO E DE UM CHOQUE DE PRODUTIVIDADE: CALIBRADA PARA A ECONOMIA BRASILEIRA.

Authors: de Mendonça Giudici, Thiago Drummond¹ thiagodrummond3@gmail.com

Source: International Journal of Professional Business Review (JPBReview). 2024, Vol. 9 Issue 11, p1-17. 17p.

Subject Terms: *Consumption tax, *Economic indicators, *Economic models, *Consumption (Economics), *Fiscal policy

Revisiting Event-Study Designs: Robust and Efficient Estimation.

Authors: Borusyak, Kirill¹ (AUTHOR), Jaravel, Xavier² (AUTHOR) x.jaravel@lse.ac.uk, Spiess, Jann³ (AUTHOR)

Source: Review of Economic Studies. Nov2024, Vol. 91 Issue 6, p3253-3285. 33p.

Subject Terms: *Consumption tax, *Tax rebates, Homogeneity, Heterogeneity, Inference (Logic)

TÜRKİYE'DE VERGİ HARCAMALARININ ETKİNLİĞİ: OECD ÜLKELERI İLE KARŞILAŞTIRMALI BİR ANALİZ.

Alternate Title: THE EFFECTIVENESS OF TAX EXPENDITURES IN TURKEY: A COMPARATIVE ANALYSIS WITH OECD COUNTRIES.

Authors: NCEL, Abidin¹ aoncel@sakarya.edu.tr, DEMİREL, Melike Nur² melike.demirel2@ogr.sakarya.edu.tr

Source: Sakarya Journal of Economics / Sakarya Iktisat Dergisi. Dec2024, Vol. 13 Issue 3, p266-285. 20p.

Subject Terms: *Tax expenditures, *Consumption tax, *Income tax, *Ratio analysis, *Family-owned business enterprises, *Budget, *Social enterprises

Own price elasticities of the demand for sugar-sweetened beverages in Bangladesh.

Authors: Huque, Rumana¹ (AUTHOR) rumanah14@yahoo.com, Azad, Abul Kalam² (AUTHOR), Ahmed, Nasiruddin¹ (AUTHOR)

Source: BMC Public Health. 4/12/2024, Vol. 24 Issue 1, p1-11. 11p.

Subject Terms: *ELASTICITY (Economics), *CONSUMPTION tax, *CONSUMPTION (Economics), *PRICES, *BEVERAGE consumption

Geographic Terms: BANGLADESH

Do revenue-neutral tax swaps boost growth?

Authors: Şen, Hüseyin¹ (AUTHOR), Kaya, Ayşe² (AUTHOR) ayse.kaya@ikcu.edu.tr

Source: Journal of Economic Policy Reform. Dec2023, Vol. 26 Issue 4, p401-420. 20p.

Subject Terms: *Consumption tax, *Corporate taxes, *Payroll tax, *Tax reform, *Income tax, *Taxation, *Property tax, Panel analysis