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The collection efficiency of the value added tax : theory and international evidence
Aizenman, Joshua (contributor); Jinjarak, Yothin (contributor) - 2005
Persistent link: https://www.econbiz.de/10003303669
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The collection efficiency of the value added tax : theory and international evidence
Aizenman, Joshua; Jinjarak, Yothin - In: The journal of international trade & economic development 17 (2008) 3, pp. 391-410
Persistent link: https://www.econbiz.de/10003745692
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The collection efficiency of the value added tax : theory and international evidence
Aizenman, Joshua; Jinjarak, Yothin - 2005
Persistent link: https://www.econbiz.de/10003083770
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The Collection Efficiency of the Value Added Tax : Theory and International Evidence
Aizenman, Joshua; Jinjarak, Yothin - 2021
next period. Theory suggests that the collection efficiency is impacted by political economy considerations greater …This paper evaluates the political economy and structural factors explaining the collection efficiency of the Value … Added Tax [VAT]. We consider the case where the collection efficiency is determined by the probability of audit and by the …
Persistent link: https://www.econbiz.de/10013219708
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The Collection Efficiency of the Value Added Tax : Theory and International Evidence
Aizenman, Joshua - 2005
next period. Theory suggests that the collection efficiency is impacted by political economy considerations greater …This paper evaluates the political economy and structural factors explaining the collection efficiency of the Value … Added Tax [VAT]. We consider the case where the collection efficiency is determined by the probability of audit and by the …
Persistent link: https://www.econbiz.de/10012467139
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Investment in new activities and the welfare cost of uncertainty
Aizenman, Joshua - In: Journal of development economics 52 (1997) 2, pp. 259-277
Persistent link: https://www.econbiz.de/10001219871
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Investment in new activities and the welfare cost of uncertainty
Aizenman, Joshua - 1995
Persistent link: https://www.econbiz.de/10000926214
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Investment in New Activities and the Welfare Cost of Uncertainty
Aizenman, Joshua - 1995
Recent literature has highlighted the importance of new activities in development and growth. It was shown that trade distortions such as tariffs are associated with first-order costs stemming from the induced drop in the formation of new activities. This paper demonstrates that uncertainty may...
Persistent link: https://www.econbiz.de/10012473852
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Investment in New Activities and the Welfare Cost of Uncertainty
Aizenman, Joshua - 2022
Recent literature has highlighted the importance of new activities in development and growth. It was shown that trade distortions such as tariffs are associated with first-order costs stemming from the induced drop in the formation of new activities. This paper demonstrates that uncertainty may...
Persistent link: https://www.econbiz.de/10013324467
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On the need for fiscal discipline in a union
Aizenman, Joshua - 1994
Persistent link: https://www.econbiz.de/10000884515