Showing 1 - 10 of 1,468
Persistent link: https://www.econbiz.de/10000778959
Persistent link: https://www.econbiz.de/10000325825
Persistent link: https://www.econbiz.de/10003497212
Persistent link: https://www.econbiz.de/10001422894
Persistent link: https://www.econbiz.de/10001055041
Persistent link: https://www.econbiz.de/10001679921
To understand the cyclical movements of value-added tax (VAT) revenues in advanced economies, this paper analyzes changes in the C-efficiency ratio by decomposing it into changes in the compliance and policy gaps between 2000 and 2014. The results from a panel of EU member countries and Japan...
Persistent link: https://www.econbiz.de/10011705063
Persistent link: https://www.econbiz.de/10014282783
Persistent link: https://www.econbiz.de/10002187508
Persistent link: https://www.econbiz.de/10003164883