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Increasing the substitution elasticity can improve VAT compliance and social welfare

Bognetti, Giuseppe; Santoni, Michele - In: Economic modelling 58 (2016), pp. 293-307

Persistent link: https://www.econbiz.de/10011647357

Nonprofit organisation and value added (GST) taxation

Gjems-Onstad, Ole - 1993

Persistent link: https://www.econbiz.de/10000879205

Regional evaluation of a tax on the retail sales of certain fuels through a social accounting matrix

Cansino, Jose M.; Cardenete, M. Alejandro; Roman, Rocio - In: Applied economics letters 14 (2007) 10/12, pp. 877-880

Persistent link: https://www.econbiz.de/10003589476

Substitution of liquor sales across states

Winfree, Jason; Watson, Philip S. - In: Applied economics letters 22 (2015) 10/12, pp. 891-894

Persistent link: https://www.econbiz.de/10011286029

The impact of sales tax on economic growth in the United States : an ARDL bounds testing approach

Li, J. F.; Lin, Z. X. - In: Applied economics letters 22 (2015) 13/15, pp. 1262-1266

Persistent link: https://www.econbiz.de/10011312702

Tariffs versus VAT in the presence of heterogeneous firms and an informal sector

Davies, Ronald B.; Paz, Lourenço Senne - 2010

The debate over the use of tariffs or value added taxes in developing countries has focused on the difficulty of collecting VAT from the informal sector of the economy. This paper contributes by considering this issue with heterogeneous firms and endogenous entry. This yields two new results....

Persistent link: https://www.econbiz.de/10009726081