Extending the VAT base: problems and possibilities
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References listed on IDEAS
- Mervyn A. King, 1983. "The Distribution of Gains and Losses from Changes in the Tax Treatment of Housing," NBER Chapters,in: Behavioral Simulation Methods in Tax Policy Analysis, pages 109-138 National Bureau of Economic Research, Inc.
- Callan, Tim, 1991. "Property Tax: Principles and Policy Options," Research Series, Economic and Social Research Institute (ESRI), number PRS12.
- John Hills & Holly Sutherland, 1991. "The proposed Council Tax," Fiscal Studies, Institute for Fiscal Studies, vol. 12(4), pages 1-21, November.
- McClements, L. D., 1977. "Equivalence scales for children," Journal of Public Economics, Elsevier, vol. 8(2), pages 191-210, October.
CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- James, Simon, 2012. "The contribution of behavioral economics to tax reform in the United Kingdom," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 41(4), pages 468-475.
- European Commission, 2011. "Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability," Taxation Papers 28, Directorate General Taxation and Customs Union, European Commission.
- James, Simon & Alley, Clinton, 2008. "Successful tax reform: the experience of value added tax in the United Kingdom and goods and services tax in New Zealand," MPRA Paper 19858, University Library of Munich, Germany.
- Go, Delfin S. & Kearney, Marna & Robinson, Sherman & Thierfelder, Karen, 2005. "An Analysis of South Africa's Value Added Tax," Policy Research Working Paper Series 3671, The World Bank.
- Kaplanoglou, Georgia & Newbery, David Michael, 2003.
"Indirect Taxation in Greece: Evaluation and Possible Reform,"
International Tax and Public Finance,
Springer;International Institute of Public Finance, vol. 10(5), pages 511-533, September.
- Georgia Kaplanoglou & David Michael Newbery, 2002. "Indirect Taxation in Greece: Evaluation and Possible Reform," CESifo Working Paper Series 661, CESifo Group Munich.
- Newbery, David M., 1997. "Optimal tax rates and tax design during systemic reform," Journal of Public Economics, Elsevier, vol. 63(2), pages 177-206, January.
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