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Optimal tax base with administrative fixed costs
Gauthier, Stéphane - In: International tax and public finance 20 (2013) 6, pp. 961-973
Persistent link: https://www.econbiz.de/10010338366
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The impact of Covid-19 on economic activity : evidence from administrative tax registers
Angelov, Nikolay; Waldenström, Daniel - In: International tax and public finance 30 (2023) 6, pp. 1718-1746
Persistent link: https://www.econbiz.de/10014437298
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Imperfect competition, indirect tax harmonization and public goods
Kotsogiannēs, Chrēstos; López-García, Miguel-Ángel - In: International tax and public finance 14 (2007) 2, pp. 135-149
Persistent link: https://www.econbiz.de/10003438295
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Indirect tax harmonization and global public goods
Karakosta, Ourania; Kotsogiannēs, Chrēstos; … - In: International tax and public finance 21 (2014) 1, pp. 29-49
Persistent link: https://www.econbiz.de/10010343494
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Revenue functions and Dupuit curves for indirect taxes with cross-border shopping
Aasness, Jørgen; Nygård, Odd Erik - In: International tax and public finance 21 (2014) 2, pp. 272-297
Persistent link: https://www.econbiz.de/10010344305
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Optimal indirect tax design in an open economy
Ogawa, Yoshitomo; Hosoe, Nobuhiro - In: International tax and public finance 27 (2020) 5, pp. 1081-1107
Persistent link: https://www.econbiz.de/10012292991
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Preparing the way for a modern GST in India
Cnossen, Sijbren - In: International tax and public finance 20 (2013) 4, pp. 715-723
Persistent link: https://www.econbiz.de/10009790165
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The C-inefficiency of the EU-VAT and what can be done about it
Cnossen, Sijbren - In: International tax and public finance 29 (2022) 1, pp. 215-236
Persistent link: https://www.econbiz.de/10012817707
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Poverty-decreasing indirect tax reforms : evidence from Tunisia
Bibi, Sami; Duclos, Jean-Yves - In: International tax and public finance 14 (2007) 2, pp. 165-190
Persistent link: https://www.econbiz.de/10003438305
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Trade and domestic tax reforms in the presence of a public good and different neutrality conditions
Hatzipanayotou, Panos; Lahiri, Sajal; Michael, Michael S. - In: International tax and public finance 18 (2011) 3, pp. 273-290
Persistent link: https://www.econbiz.de/10009247433