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VAT notches, voluntary registration, and bunching : Theory and U.K. evidence
Liu, Li; Lockwood, Ben; Almunia, Miguel; Tam, Hiu - In: The review of economics and statistics 103 (2021) 1, pp. 151-164
Persistent link: https://www.econbiz.de/10012649627
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Inferring tax compliance from pass-through : Evidence from Airbnb tax enforcement agreements
Bibler, Andrew J.; Teltser, Keith F.; Tremblay, Mark J. - In: The review of economics and statistics 103 (2021) 4, pp. 636-651
Persistent link: https://www.econbiz.de/10012815142
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Measuring intertemporal substitution in consumption : evidence from a VAT increase in Japan
Cashin, David; Unayama, Takashi - In: The review of economics and statistics 98 (2016) 2, pp. 285-297
Persistent link: https://www.econbiz.de/10011477175
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Using regional economic indexes to forecast tax bases : evidence from New York
Rich, Robert W.; Bram, Jason; Haughwout, Andrew; Rosen, … - In: The review of economics and statistics 87 (2005) 4, pp. 627-634
Persistent link: https://www.econbiz.de/10003235308
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Designing VAT systems : some efficiency considerations
Agha, Ali - In: The review of economics and statistics 78 (1996) 2, pp. 303-308
Persistent link: https://www.econbiz.de/10001204672
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A note on enforcement spending and VAT revenues
Engel, Eduardo; Galetovic P., Alexander; Raddatz, Claudio E. - In: The review of economics and statistics 83 (2001) 2, pp. 384-387
Persistent link: https://www.econbiz.de/10001579549
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The role of withholding in the self-enforcement of a value-added tax : evidence from Pakistan
Waseem, Mazhar - In: The review of economics and statistics 104 (2022) 2, pp. 336-354
Persistent link: https://www.econbiz.de/10013184831
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Rules of thumb and attention elasticities : evidence from under- and overreaction to taxes
Morrison, William; Taubinsky, Dmitry - In: The review of economics and statistics 105 (2023) 5, pp. 1110-1127
Persistent link: https://www.econbiz.de/10014384087
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Strategic or confused firms? : evidence from "missing" transactions in Uganda
Almunia, Miguel; Hjort, Jonas; Knebelmann, Justine; … - In: The review of economics and statistics 106 (2024) 1, pp. 256-265
Persistent link: https://www.econbiz.de/10014517404
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Nonparametric tests for treatment effect heterogeneity
Crump, Richard K.; Hotz, Vincent Joseph; Imbens, Guido; … - In: The review of economics and statistics 90 (2008) 3, pp. 389-405
Persistent link: https://www.econbiz.de/10003754029