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On indirect tax evasion

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  • Marrelli, Massimo
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    Bibliographic Info

    Article provided by Elsevier in its journal Journal of Public Economics.

    Volume (Year): 25 (1984)
    Issue (Month): 1-2 (November)
    Pages: 181-196

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    Handle: RePEc:eee:pubeco:v:25:y:1984:i:1-2:p:181-196

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    Web page: http://www.elsevier.com/locate/inca/505578

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    Cited by:
    1. Hashimzade, Nigar & Huang, Zhanyi & Myles, Gareth D., 2010. "Tax fraud by firms and optimal auditing," International Review of Law and Economics, Elsevier, Elsevier, vol. 30(1), pages 10-17, March.
    2. Kent Matthews, 2003. "VAT Evasion and VAT Avoidance: Is there a European Laffer curve for VAT?," International Review of Applied Economics, Taylor & Francis Journals, Taylor & Francis Journals, vol. 17(1), pages 105-114.
    3. Partha Sengupta, 1998. "Tax evasion and intertemporal choice," Atlantic Economic Journal, International Atlantic Economic Society, International Atlantic Economic Society, vol. 26(4), pages 420-430, December.
    4. Fedeli, Silvia & Forte, Francesco, 1999. "Joint income-tax and VAT-chain evasion," European Journal of Political Economy, Elsevier, vol. 15(3), pages 391-415, September.
    5. Agnar Sandmo, 2012. "An evasive topic: theorizing about the hidden economy," International Tax and Public Finance, Springer, Springer, vol. 19(1), pages 5-24, February.
    6. Giovanni Immordino & Francesco Flaviano Russo, 2014. "Taxing Cash to Fight Collaborative Tax Evasion?," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy 351, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
    7. Sang-Ho Lee, 2006. "Tax Evasion and Monopoly Output Decisions Revisited: Strategic Firm Behavior," International Journal of Business and Economics, College of Business, and College of Finance, Feng Chia University, Taichung, Taiwan, College of Business, and College of Finance, Feng Chia University, Taichung, Taiwan, vol. 5(1), pages 83-92, April.
    8. K. L. Glen Ueng & Chiaen J. Wu, 2009. "A note on the neutrality of profit taxes and tax compliance with imperfect detection," Economics Bulletin, AccessEcon, vol. 29(1), pages 312-318.
    9. Agnar Sandmo, 2002. "Efficient Environmental Policy with Imperfect Compliance," Environmental & Resource Economics, European Association of Environmental and Resource Economists, European Association of Environmental and Resource Economists, vol. 23(1), pages 85-103, September.
    10. Ray, R., 1994. "The Reform and Design of Commodity Taxes in the Presence of Tax Evasion with Illustrative Evidence from India," Discussion Paper, Tilburg University, Center for Economic Research 1994-108, Tilburg University, Center for Economic Research.
    11. Frank Cowell, 2003. "Sticks and carrots," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library 2046, London School of Economics and Political Science, LSE Library.
    12. Silvia Fedeli & F. Forte, 2012. "A Game Theoretic Approach to Cross-Border VAT Evasion within EU Member States and its Relationship with the Black Economy," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, Queensland University of Technology (QUT), School of Economics and Finance, vol. 42(2), pages 209-220, September.
    13. Levin, Jörgen & Widell, Lars, 2007. "Tax Evasion in Kenya and Tanzania:Evidence from Missing Imports," Working Papers, Örebro University, School of Business 2007:8, Örebro University, School of Business.
    14. Doerrenberg, Philipp & Duncan, Denvil, 2014. "Tax Incidence in the Presence of Tax Evasion," IZA Discussion Papers 8137, Institute for the Study of Labor (IZA).
    15. Silvia Fedeli & Francesco Forte, 2012. "Border Tax Adjustment without Borders: The EU Carousel of VAT Fraud," Review of Economics & Finance, Better Advances Press, Canada, vol. 2, pages 55-70, November.
    16. David Joulfaian, 2009. "Bribes and Business Tax Evasion," European Journal of Comparative Economics, Cattaneo University (LIUC), vol. 6(2), pages 227-244, December.
    17. Helmuth Cremer & Firouz Gahvari, 1997. "Tax Competition and Tax Evasion," Nordic Journal of Political Economy, Nordic Journal of Political Economy, Nordic Journal of Political Economy, vol. 24, pages 89-104.
    18. Laszlo Goerke & Marco Runkel, 2007. "Tax Evasion and Competition," CESifo Working Paper Series 2104, CESifo Group Munich.
    19. Nelson Leitão Paes, 2011. "O Parcelamento Tributário E Seus Efeitossobre O Comportamento Dos Contribuintes," Anais do XXXVIII Encontro Nacional de Economia [Proceedings of the 38th Brazilian Economics Meeting], ANPEC - Associação Nacional dos Centros de Pósgraduação em Economia [Brazilian Association of 160, ANPEC - Associação Nacional dos Centros de Pósgraduação em Economia [Brazilian Association of Graduate Programs in Economics].
    20. Kent Matthews & Jean Lloyd-Williams, 2001. "The VAT-Evading Firm and VAT Evasion: An Empirical Analysis," International Journal of the Economics of Business, Taylor & Francis Journals, Taylor & Francis Journals, vol. 8(1), pages 39-49.
    21. Lee, Kangoh, 1998. "Tax Evasion, Monopoly, and Nonneutral Profit Taxes," National Tax Journal, National Tax Association, vol. 51(n. 2), pages 333-38, June.
    22. Yaniv, Gideon, 1995. "A Note on the Tax-Evading Firm," National Tax Journal, National Tax Association, vol. 48(1), pages 113-20, March.

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