The collection efficiency of the value added tax : theory and international evidence
by Joshua Aizenman and Yothin Jinjarak
| Year of publication: |
Aug. 2005
|
|---|---|
| Other Persons: | Aizenman, Joshua (contributor) ; Jinjarak, Yothin (contributor) |
| Publisher: |
Santa Cruz, Calif. : Univ. of California at Santa Cruz, Dep. of Economics |
| Subject: | Umsatzsteuer | Sales tax | Besteuerungsverfahren | Taxation procedure | Effizienz | Efficiency | Welt | World |
freely available
| Extent: | Online-Ressource, 22 S., Text |
|---|---|
| Series: | Working papers / UC Santa Cruz Economics Department. - Santa Cruz, Calif. : [Verlag nicht ermittelbar], ZDB-ID 2222459-2. - Vol. 605 |
| Type of publication: | Book / Working Paper |
| Type of publication (narrower categories): | Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature |
| Language: | English |
| Notes: | Systemvoraussetzungen: Acrobat reader |
| Other identifiers: | hdl:10419/83884 [Handle] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10003303669