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Problems and promise of smart cards in taxation
Cowell, Frank A. - In: National tax journal 61 (2008) 4, pp. 865-882
Persistent link: https://www.econbiz.de/10003833881
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Substituting consumption-based direct taxation for income taxes as the international norm
McLure, Charles E. - In: National tax journal 45 (1992) 2, pp. 145-154
Persistent link: https://www.econbiz.de/10001130866
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Simulating the dynamic macroeconomic and microeconomic effects of the fair tax
Jokisch, Sabine; Kotlikoff, Laurence J. - In: National tax journal 60 (2007) 2, pp. 225-252
Persistent link: https://www.econbiz.de/10003525040
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Superiority of the VAT to turnover tax as an indirect tax on digital services
Russo, Karl - In: National tax journal 72 (2019) 4, pp. 857-880
Persistent link: https://www.econbiz.de/10012295517
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The excise tax on high-costhealth plans : potential adjustments by policymakers, employers, and employees
Miller, G. Edward; Vistnes, Jessica Primoff - In: National tax journal 72 (2019) 1, pp. 139-162
Persistent link: https://www.econbiz.de/10012035993
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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