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Internet purchases, cross-border shopping, and sales taxes
Ballard, Charles L.; Lee, Jaimin - In: National tax journal 60 (2007) 4, pp. 711-725
Persistent link: https://www.econbiz.de/10003640161
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Is there a role for gross receipts taxation?
Testa, William A.; Mattoon, Richard H. - In: National tax journal 60 (2007) 4, pp. 821-840
Persistent link: https://www.econbiz.de/10003640191
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The SSTP and technology : implications for the future of the sales tax
Fox, William F.; Luna, LeAnn; Murray, Matthew Neal - In: National tax journal 61 (2008) 4, pp. 823-841
Persistent link: https://www.econbiz.de/10003833870
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Maxing out : an analysis of local option sales tax rate increases
Luna, LeAnn; Bruce, Donald J.; Hawkins, Richard R. - In: National tax journal 60 (2007) 1, pp. 45-63
Persistent link: https://www.econbiz.de/10003488165
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The effect of Sunday sales bans and excise taxes on drinking and cross-border shopping for alcoholic beverages
Stehr, Mark - In: National tax journal 60 (2007) 1, pp. 85-105
Persistent link: https://www.econbiz.de/10003488171
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Do audits enhance compliance? : an empirical assessment of VAT enforcement
Bergman, Marcelo; Nevarez, Armando - In: National tax journal 59 (2006) 4, pp. 817-832
Persistent link: https://www.econbiz.de/10003434671
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VAT fraud and evasion : what do we know and what can be done?
Keen, Michael; Smith, Stephen - In: National tax journal 59 (2006) 4, pp. 861-887
Persistent link: https://www.econbiz.de/10003434719
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Coordinating federal and provincial sales taxes : lessons from the Canadian experience
Bird, Richard M.; Mintz, Jack M.; Wilson, Thomas A. - In: National tax journal 59 (2006) 4, pp. 889-903
Persistent link: https://www.econbiz.de/10003434731
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Is the VAT a money machine?
Keen, Michael; Lockwood, Ben - In: National tax journal 59 (2006) 4, pp. 905-928
Persistent link: https://www.econbiz.de/10003434733
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The impact on investment of replacing a retail sales tax with a value-added tax: evidence from Canadian experience
Smart, Michael; Bird, Richard M. - In: National tax journal 62 (2009) 4, pp. 591-609
Persistent link: https://www.econbiz.de/10003936697