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Tax structure and government spending : does the value-added tax increase the size of government?
Lee, Dongwon; Kim, Dongil; Borcherding, Thomas Earl - In: National tax journal 66 (2013) 3, pp. 541-569
Persistent link: https://www.econbiz.de/10010256365
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Financial services under a consumption tax : Grubert and Mackie (2000) revisited
Weisbach, David A. - In: National tax journal 72 (2019) 1, pp. 237-249
Persistent link: https://www.econbiz.de/10012054529
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A new method for applying VAT to financial services
López Laborda, Julio; Peña, Guillermo - In: National tax journal 71 (2018) 1, pp. 155-182
Persistent link: https://www.econbiz.de/10011905642
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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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Does it matter who writes the check to the government? : the economics of tax remittance
Slemrod, Joel - In: National tax journal 61 (2008) 2, pp. 251-275
Persistent link: https://www.econbiz.de/10003750809
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Is a value added tax regressive? : Annual versus lifetime incidence measures
Caspersen, Erik - In: National tax journal 47 (1994) 4, pp. 731-746
Persistent link: https://www.econbiz.de/10001177347
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Is it time for a consumption tax?
Boyer, Daniel J. - In: National tax journal 48 (1995) 3, pp. 363-372
Persistent link: https://www.econbiz.de/10001191336
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The distributional effects of a sales tax on services
Siegfried, John J. - In: National tax journal 44 (1991) 1, pp. 41-53
Persistent link: https://www.econbiz.de/10001106908
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Distributional aspects of a Federal value-added tax
Brashares, Edith - In: National tax journal 41 (1988) 2, pp. 155-174
Persistent link: https://www.econbiz.de/10001054752
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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