Designing a Progressive VAT by Rita de la Feria and Artur Swistak published by IMF (4/2024) This paper presents a novel approach to addressing VAT regressivity, by proposing the adoption of a progressive VAT: a single-rate, broad-base, VAT, whereby…
Assuntos Sociais
The Impact of Digitalisation on Personal Income Taxes (Feria & Maffini)
jul 9, 2021, 1:02 PM 0
The Impact of Digitalisation on Personal Income Taxes by Rita de la Feria, Giorgia Maffini published by British Tax Review (2021). This paper considers the potential impact upon personal income taxes (PIT) of the acceleration of digitalisation and remote…
Tax fraud and the rule of law by Rita de la Feria published by Oxford University (1/2018). “The article concludes that this shift not only undermines tax equity and overall tax compliance, but may also lead to selective tax…