Central Bank Research Hub - JEL classification H25: Business Taxes and Subsidies including sales and value-added (VAT)

H2: Taxation, Subsidies, and Revenue (8 entries)

• H20: General (15 entries)

• H21: Taxation and Subsidies: Efficiency; Optimal Taxation (26 entries)

• H22: Taxation and Subsidies: Incidence (2 entries)

• H23: Taxation and Subsidies: Externalities; Redistributive Effects; Environmental Taxes and Subsidies (11 entries)

• H24: Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes (15 entries)

• H25: Business Taxes and Subsidies including sales and value-added (VAT) (14 entries)

• H26: Tax Evasion (5 entries)

• H27: Taxation, Subsidies, and Revenues: Other Sources of Revenue (0 entries)

• H29: Taxation and Subsidies: Other (1 entry)