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Decomposing revenue effects of tax evasion and tax structure changes
Das-Gupta, Arindam; Gang, Ira N. - In: International tax and public finance 7 (2000) 2, pp. 177-194
Persistent link: https://www.econbiz.de/10001471438
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Reforming the direct-indirect tax mix
Smart, Michael - In: International tax and public finance 9 (2002) 2, pp. 143-155
Persistent link: https://www.econbiz.de/10001661144
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Mixed tax systems and the public provision of private goods
Balestrino, Alessandro - In: International tax and public finance 7 (2000) 4/5, pp. 463-478
Persistent link: https://www.econbiz.de/10001509877
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Environmental taxes and pre-existing distortions : the normalization trap
Schöb, Ronnie - In: International tax and public finance 4 (1997) 2, pp. 167-176
Persistent link: https://www.econbiz.de/10001222332
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Income tax evasion : tax elasticity, welfare, and revenue
Gillman, Max - In: International tax and public finance 28 (2021) 3, pp. 533-566
Persistent link: https://www.econbiz.de/10012545593
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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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Tax systems in the world : an empirical investigation into the importance of tax bases, administration costs, scale and political regime
Kenny, Lawrence W.; Winer, Stanley L. - In: International tax and public finance 13 (2006) 2/3, pp. 181-215
Persistent link: https://www.econbiz.de/10003316912
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Tax avoidance versus tax evasion : on some determinants of the shadow economy
Neck, Reinhard; Wächter, Jens-Uwe; Schneider, Friedrich - In: International tax and public finance 19 (2012) 1, pp. 104-117
Persistent link: https://www.econbiz.de/10009578338
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On the political economics of tax reforms : survey and empirical assessment
Castanheira, Micael; Nicodème, Gaëtan; Profeta, Paola - In: International tax and public finance 19 (2012) 4, pp. 598-624
Persistent link: https://www.econbiz.de/10009660643