Production versus revenue efficiency with limited tax capacity : theory and evidence from Pakistan
Year of publication: |
December 2015
|
---|---|
Authors: | Best, Michael ; Brockmeyer, Anne ; Kleven, Henrik Jacobsen ; Spinnewijn, Johannes ; Waseem, Mazhar |
Published in: |
Journal of political economy. - Chicago, Ill. : Univ. Press, ISSN 0022-3808, ZDB-ID 3026-0. - Vol. 123.2015, 6, p. 1311-1355
|
Subject: | Steuerwirkung | Tax effects | Unternehmensbesteuerung | Corporate taxation | Pakistan | Steuerinzidenz | Tax incidence | Gewerbesteuer | Local business tax | Lohn | Wages | Deutschland | Germany | Steuervermeidung | Tax avoidance | Effizienz | Efficiency | Umsatzsteuer | Sales tax | Besteuerungsverfahren | Taxation procedure |
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