Imperfect enforcement of a tax threshold : the consequences on efficiency
Jonathan Goyette
| Year of publication: |
2019
|
|---|---|
| Authors: | Goyette, Jonathan |
| Published in: |
Journal of African economies. - Oxford : Oxford Univ. Press, ISSN 1464-3723, ZDB-ID 1494618-X. - Vol. 28.2019, 2, p. 119-146
|
| Subject: | VAT | VAT threshold | tax threshold | tax evasion | corruption | heterogeneous firms | firms growth | efficiency | institutions | Umsatzsteuer | Sales tax | Korruption | Corruption | Theorie | Theory | Steuervermeidung | Tax avoidance | Steuereinnahmen | Tax revenue | Effizienz | Efficiency | Steuerflucht | Cross-border tax evasion |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1093/jae/ejy018 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012103331