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Welfare and inequality with hard-to-tax markets
Arbex, Marcelo; Mattos, Enlinson; Ogura, Laudo M. - In: FinanzArchiv : European journal of public finance 71 (2015) 3, pp. 371-384
Persistent link: https://www.econbiz.de/10011446928
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An investigation of the influencing factors of value added tax collection effectiveness in EU Member States
Králik, Lóránd; Szász, Erzsébet - In: Acta oeconomica : periodical of the Hungarian Academy … 73 (2023) 4, pp. 505-517
Persistent link: https://www.econbiz.de/10014476537
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Tax rates and tax evasion : evidence from missing imports in Tanzania
Epaphra, Manamba - In: Inventi impact: supply chain & logistics (2015) 4, pp. 185-194
Persistent link: https://www.econbiz.de/10011545856
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Evading by any means? : VAT enforcement and payroll tax evasion in China
Li, Lixing; Liu, Kevin Zhengcheng; Nie, Zhuo; Xi, Tianyang - In: Journal of economic behavior & organization : JEBO 185 (2021), pp. 770-784
Persistent link: https://www.econbiz.de/10012601347
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Tax evasion through trade intermediation : evidence from Chinese exporters
Liu, Xuepeng; Shi, Huimin; Ferrantino, Michael Joseph - In: International review of economics & finance : IREF 42 (2016), pp. 518-535
Persistent link: https://www.econbiz.de/10011625262
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Paying the state use tax : is a "nudge" enough?
Anderson, John E. - In: Public finance review : PFR 45 (2017) 2, pp. 260-282
Persistent link: https://www.econbiz.de/10011703721
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Growth effects of VAT evasion and enforcement
McClellan, Chandler - In: Public finance review : PFR 47 (2019) 3, pp. 530-557
Persistent link: https://www.econbiz.de/10012014219
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The effects of penalty information on tax compliance : evidence from a New Zealand field experiment
Gemmell, Norman; Ratto, Marisa - In: National tax journal 71 (2018) 3, pp. 547-588
Persistent link: https://www.econbiz.de/10011928103
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Compliance spillovers across taxes : the role of penalties and detection
Lopez-Luzuriaga, Andrea; Scartascini, Carlos G. - In: Journal of economic behavior & organization : JEBO 164 (2019), pp. 518-534
Persistent link: https://www.econbiz.de/10012145199
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Failing to ring up sales : tax evasion by a cash-intensive business
Yaniv, Gideon - In: Journal of public finance and public choice : JPFPC 34 (2019) 1, pp. 61-70
Persistent link: https://www.econbiz.de/10012152939