技术援助、消费税关系：深入探讨

IF 1.2 4区经济学 Q3 ECONOMICS

Applied Economics Letters Pub Date : 2024-03-27 DOI:10.1080/13504851.2024.2332552

Elorm Darkey, Oral H. Williams

引用次数: 0

摘要

这篇文章扩展了之前的研究，这些研究表明技术援助能积极提高税收。我们发现，技术援助能大幅提高增值税，并对税收产生积极影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Technical assistance, consumption tax nexus: taking a deeper dive

The article extends earlier research that demonstrated that technical assistance positively improves tax revenues. We find that technical assistance significantly and positively increases Value Add...

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来源期刊

Applied Economics Letters ECONOMICS-

CiteScore

2.90

自引率

6.20%

发文量

460

期刊介绍： Applied Economics Letters is a companion journal to Applied Economics and Applied Financial Economics. It publishes short accounts of new original research and encourages discussion of papers previously published in its two companion journals. Letters are reviewed by the Editor, a member of the Editorial Board or another suitable authority. They are generally applied in nature, but may include discussion of method and theoretical formulation. In a change to the format of the Applied Financial Series of journals, from 2009 Applied Financial Economics Letters will be incorporated into its sister journal Applied Economics Letters.