ERN: Taxation最新文献

Analysis of Goods and Services Tax (GST) impact on Indian Automobile Industry 商品和服务税(GST)对印度汽车工业的影响分析

ERN: Taxation Pub Date : 2021-05-23 DOI: 10.2139/ssrn.3851580

B. Nayaka

{"title":"Analysis of Goods and Services Tax (GST) impact on Indian Automobile Industry","authors":"B. Nayaka","doi":"10.2139/ssrn.3851580","DOIUrl":"https://doi.org/10.2139/ssrn.3851580","url":null,"abstract":"Indian automobile industry is one of the fast-growing industries in the world. It contributes significantly to global value chain. Growth of automobile industry is highly correlated with the development of other sectors in the economy. India is the world’s largest producer of heavy motor vehicles. The share of automobile sector in GDP is 7.1 percent and provides employment opportunities to over 35 million people and its share in total exports is 4.3 percent (Invest India, 2020). Increasing population and growth in per capita income have provided stimulus for growth of Indian automobile industry. The government of India envisioned to make India a manufacturing hub of automobiles; it brought many initiatives to make India an attractive destination for automotive companies. Among the initiatives taken by the government, the most important one is replacing the multiple indirect tax system with Goods and Services Tax (GST). GST is one of the biggest tax reforms in the history of Indian taxation. It impacted significantly almost all sectors of the economy. GST has also significantly impacted automobile industry. An attempt is made in this study to examine the impact of GST on production, sales, exports, registrations, crude oil imports, and FDI inflows to automobile and petroleum, and natural gas sectors. It is found that there are no significant differences in production, sales, FDI inflows to automobile sector after implementation of GST. However, it is noticed that there is a significant increase in the registrations and exports of automobiles after the GST implementation.","PeriodicalId":105680,"journal":{"name":"ERN: Taxation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129331737","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

The Impact of the COVID-19 Shock on Labour Income Inequality: Evidence from Italy COVID-19冲击对劳动收入不平等的影响:来自意大利的证据

ERN: Taxation Pub Date : 2021-02-12 DOI: 10.2139/ssrn.3828129

F. Carta, Marta de Philippis

引用次数: 27

The German Business Panel: Insights on Corporate Taxation and Accounting during the COVID-19 Pandemic 德国商业小组:2019冠状病毒病大流行期间企业税收和会计的见解

ERN: Taxation Pub Date : 2021-02-01 DOI: 10.2139/ssrn.3777306

J. Bischof, P. Dörrenberg, Davud Rostam‐Afschar, Dirk Simons, Johannes Voget

引用次数: 8

Supporting Carbon Taxes: The Role of Fairness 支持碳税:公平的作用

ERN: Taxation Pub Date : 2020-10-08 DOI: 10.2139/ssrn.3707644

Stephan Sommer, Linus Mattauch, M. Pahle

引用次数: 44

Protectionism and the Effective Lower Bound in the Euro Area 保护主义与欧元区的有效下限

ERN: Taxation Pub Date : 2020-07-28 DOI: 10.2139/ssrn.3680561

Pietro Cova, A. Notarpietro, M. Pisani

引用次数: 16

Analyzing the Interaction Between Double Taxation Treaties (DTT) and Workers Mobility Within the European Union (EU) 避免双重征税协定与欧盟内部劳动力流动的互动分析

ERN: Taxation Pub Date : 2020-06-18 DOI: 10.2139/ssrn.3630599

Munachiso Ogu-Jude

引用次数: 0

Practical Solutions to the Problem of Mirrlees - Optimal Labor Income Taxation in Poland 米尔利斯问题的实际解决方案——波兰的最优劳动所得税收

ERN: Taxation Pub Date : 2020-06-07 DOI: 10.2139/ssrn.3621764

M. Dudek

{"title":"Practical Solutions to the Problem of Mirrlees - Optimal Labor Income Taxation in Poland","authors":"M. Dudek","doi":"10.2139/ssrn.3621764","DOIUrl":"https://doi.org/10.2139/ssrn.3621764","url":null,"abstract":"The optimal labor income taxation problem is cast in the context of the Polish economy. We use the actual Polish data on labor income and the corresponding tax revenue provided by the Polish Tax Authority to calibrate the optimal taxation Problem of Mirrlees to the Polish data. We solve the optimal taxation problem in a variety of contexts using numerical techniques. We provide solutions to the optimal labor income taxation problem, examine the sensitivity to the underlying parameters. In general, our numerical results confirm that the solutions are affected, in particular, by the elasticity of labor supply with respect to the wage, and by the preferences of policy makers. Still, in the qualitative sense the optimal marginal tax rates normally take the form of an inverted U-shaped curve when depicted in terms of income earned. We establish that the quantitative results are sensitive to the underlying parameters. In one extreme, the optimum calls for high optimal marginal tax rates reaching nearly 75% for moderate income levels when the elasticity of labor supply is low and the degree of aversion towards inequality is high. On the other hand the optimal marginal tax rates can be low for moderate income levels when the elasticity of labor supply with respect to the wage is high and when the aversion towards inequality is low. In addition, we show that marginal tax rates at low income levels can be high, which is supposed to encourage higher labor supply by low earners. Finally, our solutions reveal that universal basic income is a part of the optimum regardless of the values of the underlying parameters.","PeriodicalId":105680,"journal":{"name":"ERN: Taxation","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125890927","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Making the Switch From Joint to Individual Taxation in Luxembourg. Cost, Behavioural Response and Welfare Effects 卢森堡从联合税收到个人税收的转变。成本、行为反应和福利效应

ERN: Taxation Pub Date : 2020-05-04 DOI: 10.2139/ssrn.3593263

N. Islam, Karina Doorley, Lennart Flood

引用次数: 0

Stock-Market Behavior on Ex-Dates: New Insights from German Stocks with Tax-Free Dividend 股票交易日期的市场行为:来自德国免税股息股票的新见解

ERN: Taxation Pub Date : 2020-04-13 DOI: 10.3390/IJFS8030058

Felix Kreidl

引用次数: 3

The EU VAT Treatment of Shares and Other Securities 欧盟对股票和其他证券的增值税待遇

ERN: Taxation Pub Date : 2020-03-26 DOI: 10.2139/ssrn.3561536

Ad van Doesum

引用次数: 0