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On selective indirect tax reform in developing countries
Emran, M. Shahe; Stiglitz, Joseph E. - In: Journal of public economics 89 (2005) 4, pp. 599-623
Persistent link: https://www.econbiz.de/10002637894
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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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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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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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Statutory incidence and sales tax compliance : evidence from Wayfair
Fox, William F.; Hargaden, Enda Patrick; Luna, LeAnn - In: Journal of public economics 213 (2022), pp. 1-22
Persistent link: https://www.econbiz.de/10013380716
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Optimal two-part tariffs in a model of discrete choice
De Borger, Bruno L. - In: Journal of public economics 76 (2000) 1, pp. 127-150
Persistent link: https://www.econbiz.de/10001455646
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Income distribution and equilibrium multiplicity in a stigma-based model of tax evasion
Kim, Youngse - In: Journal of public economics 87 (2003) 7/8, pp. 1591-1616
Persistent link: https://www.econbiz.de/10001778814
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More and cheaper haircuts after VAT cut? : on the efficiency and incidence of service sector consumption taxes
Kosonen, Tuomas - In: Journal of public economics 131 (2015), pp. 87-100
Persistent link: https://www.econbiz.de/10011433646
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The bias in favor of pro-tariff lobbies
Fabella, Raul V. - In: Journal of public economics 44 (1991) 1, pp. 87-93
Persistent link: https://www.econbiz.de/10001100849
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Tariff policy, income distribution, and long-run structural adjustment in a dual economy : a numerical analysis
McMahon, Gary - In: Journal of public economics 42 (1990) 1, pp. 105-123
Persistent link: https://www.econbiz.de/10001091976