enforce collection of sales taxes on a destination basis. This has reduced state tax competition with an essentially … among policy makers and researchers. We provide a detailed discussion of state and local sales tax features and the extent … to which they have fostered sales tax competition in recent decades. We then explore the extent to which greater …

The study examined the Nigerian Value Added Tax (VAT) on services with the view of unveiling the classification of … services under the Value Added Tax Act Cap V1 Laws of Federation of Nigeria 2004 (as amended) and application of VAT on them …. The study also looks at the views of the Nigerian Courts and Tax Appeal Tribunal on imported and exported services in …

investigate empirically the long-run characteristics of tax evasion and the relationship with the tax burden. We focus on three … estimating the average tax burden, we investigate the size and dynamics of the over-burden traceable back to tax evasion. Second …, exploiting cointegration techniques, we quantify the elasticity between tax evasion and the average tax rate in Italy. We then …