Does the value-added tax add value? : lessons using administrative data from a diverse set of countries
Year of publication: |
2024
|
---|---|
Authors: | Brockmeyer, Anne ; Mascagni, Giulia ; Nair, Vedanth ; Waseem, Mazhar ; Almunia, Miguel |
Published in: |
The journal of economic perspectives : a journal of the American Economic Association. - Nashville, Tenn. : AEA, ISSN 1944-7965, ZDB-ID 2010186-7. - Vol. 38.2024, 1, p. 107-132
|
Subject: | Umsatzsteuer | Sales tax | Steuertheorie | Theory of taxation | Empirische Methode | Empirical method | Finanzverwaltung | Fiscal administration | Daten | Data | Welt | World |
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