Tax evasion in an open economy:: Value-added vs. income taxation
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- Tomáš Buus & Jaroslav Brada, 2010. "VAT and Tax Credits: A Way to Eliminate Tax-Evasive Use of Transfer Prices?," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2010(1), pages 28-50.
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"Tax Interdependence in American States,"
Econometric Society 2004 Latin American Meetings
155, Econometric Society.
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- Jesper Roine, 2006.
"The political economics of not paying taxes,"
Public Choice, Springer, vol. 126(1), pages 107-134, January.
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- Otusanya, Olatunde Julius, 2011. "The role of multinational companies in tax evasion and tax avoidance: The case of Nigeria," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 316-332.
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The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 7(1), pages 1-20, December.
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- 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.
- Joshua Aizenman & Yothin Jinjarak, 2008.
"The collection efficiency of the Value Added Tax: Theory and international evidence,"
The Journal of International Trade & Economic Development, Taylor & Francis Journals, vol. 17(3), pages 391-410.
- Aizenman, Joshua & Jinjarak, Yothin, 2005. "The collection efficiency of the value added tax: theory and international evidence," Santa Cruz Department of Economics, Working Paper Series qt42d103zh, Department of Economics, UC Santa Cruz.
- Joshua Aizenman & Yothin Jinjarak, 2005. "The Collection Efficiency of the Value Added Tax: Theory and International Evidence," NBER Working Papers 11539, National Bureau of Economic Research, Inc.
- Hansen, Mads J. N. G., 1999. "Cross-border Shopping and the Environment," ERSA conference papers ersa99pa206, European Regional Science Association.
- Brita Bye & Birger Strøm & Turid Åvitsland, 2012. "Welfare effects of VAT reforms: a general equilibrium analysis," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(3), pages 368-392, June.
- Spencer Bastani & Sebastian Koehne, 2022. "How Should Consumption Be Taxed?," CESifo Working Paper Series 10038, CESifo.
- Ohsawa, Yoshiaki, 2003. "A spatial tax harmonization model," European Economic Review, Elsevier, vol. 47(3), pages 443-459, June.
- Gandelman Néstor & Hernández-Murillo Rubén, 2004.
"Tax Competition and Tax Harmonization With Evasion,"
The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 4(1), pages 1-24, May.
- Nestor Gandelman & Ruben Hernandez-Murillo, 2002. "Tax competition and tax harmonization with evasion," Working Papers 2002-015, Federal Reserve Bank of St. Louis.
- Antonio Gómez Gómez-Plana & Pedro Pascual Arzoz, 2011. "Fraude fiscal e IVA en España: incidencia en un modelo de equilibrio general," Hacienda Pública Española / Review of Public Economics, IEF, vol. 199(4), pages 9-52, December.
- George Economides & Apostolis Philippopoulos & Anastasios Rizos, 2020. "Optimal tax policy under tax evasion," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(2), pages 339-362, April.
- Boss, Alfred, 1999. "Do we need tax harmonization in the EU?," Kiel Working Papers 916, Kiel Institute for the World Economy (IfW Kiel).
- Christian Hubert Ebeke & Hélène Ehrhart, 2012. "Does VAT reduce the instability of tax revenues?," CERDI Working papers halshs-00617272, HAL.
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"Do Ebay Sellers Comply With State Sales Taxes?,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 63(2), pages 215-236, June.
- James Alm & Mikhail I. Melnik, 2011. "Do eBay Sellers Comply with State Sales Taxes?," Working Papers 1106, Tulane University, Department of Economics.
- Ke, Bin & Petroni, Kathy R. & Shackelford, Douglas A., 2000.
"The impact of state taxes on self-insurance,"
Journal of Accounting and Economics, Elsevier, vol. 30(1), pages 99-122, August.
- 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.
- Wolfram Richter, 2000. "An Efficiency Analysis of Consumption and Production Taxation with an Application to Value-Added Taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(1), pages 23-41, February.
- Alena Dugová, 2013. "Changes in the Value Added Tax as the Tool against the Global Crisis," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2013(3), pages 74-93.
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