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Tax evasion in an open economy:: Value-added vs. income taxation

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Author Info
Gordon, Roger H.
Bo Nielsen, Soren

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

Volume (Year): 66 (1997)
Issue (Month): 2 (November)
Pages: 173-197
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Handle: RePEc:eee:pubeco:v:66:y:1997:i:2:p:173-197

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  1. Bin Ke & Kathy Petroni & Douglas A. Shackelford, 1999. "The Impact of State Taxes on Self-Insurance," NBER Working Papers 7453, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  2. Wolfram Richter, 2000. "An Efficiency Analysis of Consumption and Production Taxation with an Application to Value-Added Taxation," International Tax and Public Finance, Springer, vol. 7(1), pages 23-41, February. [Downloadable!] (restricted)
  3. Hansen, Mads J. N. G., 1999. "Cross-border Shopping and the Environment," ERSA conference papers ersa99pa206, European Regional Science Association. [Downloadable!]
  4. Claudio A. Agostini, 2004. "Tax Interdependence in American States," Econometric Society 2004 North American Winter Meetings 56, Econometric Society. [Downloadable!]
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  5. Roine, Jesper, 2003. "The political economics of not paying taxes," Working Paper Series in Economics and Finance 530, Stockholm School of Economics. [Downloadable!]
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  6. Mark Skidmore & Mehmet Serkan Tosun, 2005. "Cross-Border Shopping and the Sales Tax: A Reexamination of Food Purchases in West Virginia," Working Papers 05-07, UW-Whitewater, Department of Economics. [Downloadable!]
  7. O. Bundau & M. Neamtu & D. Opris, 2007. "Rent seeking games with tax evasion," Quantitative Finance Papers 0706.0664, arXiv.org. [Downloadable!]
  8. Nestor Gandelman & Rubén Hernández-Murillo, 2002. "Tax competition and tax harmonization with evasion," Working Papers 2002-015, Federal Reserve Bank of St. Louis. [Downloadable!]
    Other versions:
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