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Digitalization to improve tax compliance : evidence from VAT e-invoicing in Peru
Bellon, Matthieu; Dabla-Norris, Era; Khalid, Salma; … - In: Journal of public economics 210 (2022), pp. 1-28
Persistent link: https://www.econbiz.de/10013285706
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Tax enforcement using a hybrid between self- and third-party reporting
Clifford, Sarah; Mavrokonstantis, Panos - In: Journal of public economics 203 (2021), pp. 1-43
Persistent link: https://www.econbiz.de/10013263420
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Compliance costs vs. tax incentives : why do entrepreneurs respond to size-based regulations?
Harju, Jarkko; Matikka, Tuomas; Rauhanen, Timo - In: Journal of public economics 173 (2019), pp. 139-164
Persistent link: https://www.econbiz.de/10012160523
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The effect of a fiscal squeeze on tax enforcement : evidence from a natural experiment in China
Chen, Shawn Xiaoguang - In: Journal of public economics 147 (2017), pp. 62-76
Persistent link: https://www.econbiz.de/10011823436
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VAT compliance, trade, and institutions
Morrow, Peter; Smart, Michael; Świstak, Artur - In: Journal of public economics 208 (2022), pp. 1-16
Persistent link: https://www.econbiz.de/10013347477
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Why poor countries rely mostly on redistribution in-kind
Bearse, Peter M.; Glomm, Gerhard; Janeba, Eckhard - In: Journal of public economics 75 (2000) 3, pp. 463-481
Persistent link: https://www.econbiz.de/10001450068
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The taxman tools up : an event history study of the introduction of the personal income tax
Aidt, Toke; Jensen, Peter Sandholt - In: Journal of public economics 93 (2009) 1/2, pp. 160-175
Persistent link: https://www.econbiz.de/10003826465
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The choice of the personal income tax base
Gordon, Roger H.; Kopczuk, Wojciech - In: Journal of public economics 118 (2014), pp. 97-110
Persistent link: https://www.econbiz.de/10010491009
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Toward obtaining a consistent estimate of the elasticity of taxable income using difference-in-differences
Weber, Caroline - In: Journal of public economics 117 (2014), pp. 90-103
Persistent link: https://www.econbiz.de/10010491033
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Corporate income taxation of multinationals in a general equilibrium model
Eichner, Thomas; Runkel, Marco - In: Journal of public economics 95 (2011) 7/8, pp. 723-733
Persistent link: https://www.econbiz.de/10009270518