Overclaimed Refunds, Undeclared Sales, and Invoice Mills: Nature and Extent of Noncompliance in a Value-Added Tax
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- Bachas,Pierre Jean & Gadenne,Lucie & Jensen,Anders, 2020. "Informality, Consumption Taxes and Redistribution," Policy Research Working Paper Series 9267, The World Bank.
- Bachas, Pierre & Gadenne, Lucie & Jensen, Anders, 2020. "Informality, Consumption Taxes and Redistribution," CAGE Online Working Paper Series 487, Competitive Advantage in the Global Economy (CAGE).
- Pierre Bachas & Lucie Gadenne & Anders Jensen, 2020. "Informality, Consumption Taxes and Redistribution," IFS Working Papers W20/14, Institute for Fiscal Studies.
- Pierre Bachas & Lucie Gadenne & Anders Jensen, 2020. "Informality, Consumption Taxes and Redistribution," NBER Working Papers 27429, National Bureau of Economic Research, Inc.
- Pierre Bachas & Lucie Gadenne & Anders Jensen, 2022. "Informality, Consumption Taxes and Redistribution," Working Papers 945, Queen Mary University of London, School of Economics and Finance.
- Anders Jensen & Pierre Bachas & Lucie Gadenne, 2021. "Informality, Consumption Taxes and Redistribution," CID Working Papers 407, Center for International Development at Harvard University.
- David R. Agrawal & William F. Fox, 2021.
"Taxing Goods and Services in a Digital Era,"
National Tax Journal, University of Chicago Press, vol. 74(1), pages 257-301.
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"The Double Dividend of a Joint Tariff and VAT Reform: Evidence from Iran,"
The World Bank Economic Review, World Bank, vol. 37(2), pages 331-349.
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- Athiphat Muthitacharoen & Wonma Wanichthaworn & Trongwut Burong, 2021. "VAT threshold and small business behavior: evidence from Thai tax returns," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(5), pages 1242-1275, October.
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More about this item
Keywords
Vat; Tax evasion; Firm behaviour;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
NEP fields
This paper has been announced in the following NEP Reports:- NEP-IUE-2020-06-29 (Informal and Underground Economics)
- NEP-PBE-2020-06-29 (Public Economics)
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