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Payroll taxes and VAT in a labor-turnover model of the "natural rate"
Hoon, Hian Teck - In: International tax and public finance 3 (1996) 3, pp. 369-383
Persistent link: https://www.econbiz.de/10001335463
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Dual VATs and cross-border trade : two problems, one solution?
Bird, Richard M. - In: International tax and public finance 5 (1998) 3, pp. 429-442
Persistent link: https://www.econbiz.de/10001337845
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Global trends and issues in value added taxation
Cnossen, Sijbren - In: International tax and public finance 5 (1998) 3, pp. 399-428
Persistent link: https://www.econbiz.de/10001337846
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Imperfect competition and the optimal combination of ad valorem and specific taxation
Myles, Gareth D. - In: International tax and public finance 3 (1996) 1, pp. 29-44
Persistent link: https://www.econbiz.de/10001202067
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Mobilizing VAT revenues in African countries
Cnossen, Sijbren - In: International tax and public finance 22 (2015) 6, pp. 1077-1108
Persistent link: https://www.econbiz.de/10011530650
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VAT and agriculture : lessons from Europe
Cnossen, Sijbren - In: International tax and public finance 25 (2018) 2, pp. 519-551
Persistent link: https://www.econbiz.de/10012033078
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The effect of investment tax incentives : evidence from China’s value-added tax reform
Zhang, Lei; Chen, Yuyu; He, Zongyan - In: International tax and public finance 25 (2018) 4, pp. 913-945
Persistent link: https://www.econbiz.de/10012033196
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Thresholds, informality, and partitions of compliance
Kanbur, Ravi; Keen, Michael - In: International tax and public finance 21 (2014) 4, pp. 536-559
Persistent link: https://www.econbiz.de/10011303166
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Revenue and welfare effects of financial sector VAT exemption
Büttner, Thiess; Erbe, Katharina - In: International tax and public finance 21 (2014) 6, pp. 1028-1050
Persistent link: https://www.econbiz.de/10010529561
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Does VAT have higher tax compliance than a turnover tax? : evidence from China
Li, Jianjun; Wang, Xuan - In: International tax and public finance 27 (2020) 2, pp. 280-311
Persistent link: https://www.econbiz.de/10012226525