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Tax evasion in an open economy : value-added vs income taxation
Gordon, Roger H. - In: Journal of public economics 66 (1997) 2, pp. 173-197
Persistent link: https://www.econbiz.de/10001229511
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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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Remittances and public finances : evidence from oil-price shocks
Asatryan, Zareh; Bittschi, Benjamin; Doerrenberg, Philipp - In: Journal of public economics 155 (2017), pp. 122-137
Persistent link: https://www.econbiz.de/10011824071
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Income tax credits for consumer services : a tool for tackling VAT evasion?
Büttner, Thiess; Madzharova, Boryana; Zaddach, … - In: Journal of public economics 220 (2023), pp. 1-22
Persistent link: https://www.econbiz.de/10014301785
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Firms as tax collectors
Garriga, Pablo; Tortarolo, Dario - In: Journal of public economics 233 (2024), pp. 1-17
Persistent link: https://www.econbiz.de/10015075462
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$2.00 Gas! : Studying the effects of a gas tax moratorium
Doyle, Joseph J.; Krislert Samphantharak - In: Journal of public economics 92 (2008) 3/4, pp. 869-884
Persistent link: https://www.econbiz.de/10003717139
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VAT, tariffs, and withholding : border taxes and informality in developing countries
Keen, Michael - In: Journal of public economics 92 (2008) 10/11, pp. 1892-1906
Persistent link: https://www.econbiz.de/10003797333
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Who pays sales taxes? : evidence from French VAT reforms, 1987 - 1999
Carbonnier, Clément - In: Journal of public economics 91 (2007) 5/6, pp. 1219-1229
Persistent link: https://www.econbiz.de/10003441692
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The response of firms to eligibility thresholds : evidence from the Japanese value-added tax
Onji, Kazuki - In: Journal of public economics 93 (2009) 5/6, pp. 766-775
Persistent link: https://www.econbiz.de/10003858067
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VAT rebates and export performance in China : firm-level evidence
Chandra, Piyush; Long, Cheryl - In: Journal of public economics 102 (2013), pp. 13-22
Persistent link: https://www.econbiz.de/10009749346