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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 determinants of cross border shopping : implications for tax revenues and institutional change
Ferris, John Stephen - In: National tax journal 53 (2000) 4,1, pp. 801-824
Persistent link: https://www.econbiz.de/10001547490
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Achieving "program neutrality" under a national retail sales tax
Koenig, Evan F. - In: National tax journal 52 (1999) 4, pp. 683-697
Persistent link: https://www.econbiz.de/10001446724
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Implications of the COVID-19 pandemic for state government tax revenues
Clemens, Jeffrey; Veuger, Stan - In: National tax journal 73 (2020) 3, pp. 619-644
Persistent link: https://www.econbiz.de/10012590558
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State and local property, income, and sales tax elasticity : estimates from dynamic heterogeneous panels
Anderson, John E.; Shimul, Shafiun N. - In: National tax journal 71 (2018) 3, pp. 521-546
Persistent link: https://www.econbiz.de/10011928101
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The revenue productivity of India's subnational VAT
Sen, Astha; Wallace, Sally - In: National tax journal 75 (2022) 4, pp. 711-729
Persistent link: https://www.econbiz.de/10013548747
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The effect of preferential VAT rates near international borders : evidence from Mexico
Davis, Lucas W. - In: National tax journal 64 (2011) 1, pp. 85-104
Persistent link: https://www.econbiz.de/10009547640
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The Mexican value-added tax (VAT) : methodology for calculating the base
Aguirre, Carlos A. - In: National tax journal 41 (1988) 4, pp. 543-554
Persistent link: https://www.econbiz.de/10001067372
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Behavioral responses to taxpayer audits : evidence from random taxpayer inquiries
Gemmell, Norman; Ratto, Marisa - In: National tax journal 65 (2012) 1, pp. 33-57
Persistent link: https://www.econbiz.de/10009562071
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Financing unemployment insurance
Vroman, Wayne; Woodbury, Stephen A. - In: National tax journal 67 (2014) 1, pp. 253-268
Persistent link: https://www.econbiz.de/10010390118