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L'imposta sul valore aggiunto e il comportamento di spesa dei consumatori by Kwarbai, Jerry

L'imposta sul valore aggiunto e il comportamento di spesa dei consumatori

by Jerry Kwarbai
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Book cover type: Paperback
  • ISBN13: 9786208298340
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Edizioni Sapienza
  • Publisher Imprint: Edizioni Sapienza
  • Publication Date:
  • Pages: 64
  • Original Price: GBP 33.0
  • Language: Italian
  • Edition: N/A
  • Item Weight: 105 grams
  • BISAC Subject(s): Taxation

Poiché l'IVA aumenta la spesa per i consumi, ci si aspetta che influenzi il modello comportamentale dei consumatori. Ciò implica che l'IVA modifica i prezzi e il comportamento di consumo dei consumatori. Pertanto, gli effetti dell'IVA sui prezzi e il relativo comportamento di consumo dei consumatori sono una questione rilevante per i Paesi e per la loro politica in materia di IVA. Questo libro fornisce ai lettori una visione empirica degli effetti dell'imposta sul valore aggiunto sul comportamento di consumo dei beni durevoli e non durevoli. Il libro ha rivelato che l'IVA, con un ritardo di un periodo, ha avuto un impatto netto positivo sul consumo delle famiglie di beni non durevoli, con un effetto sul consumo di beni durevoli superiore a quello sul consumo di beni non durevoli. Questa differenza nell'effetto dell'IVA sui consumi di beni durevoli e non durevoli suggerisce che l'IVA ha avuto un impatto netto positivo sui consumi attraverso i suoi effetti sugli investimenti e sul reddito aggregato. Non è chiaro se l'aumento del reddito sia stato positivo per il benessere sociale per quanto riguarda gli effetti distributivi. I risultati di questo libro saranno utili a ricercatori, studenti di contabilità e finanza, responsabili delle politiche fiscali, agenzie fiscali, analisti fiscali e consulenti fiscali.

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