Optimal sales tax rebates and tax enforcement consumers
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- Marcelo Arbex & Enlinson Mattos, 2013. "Optimal Sales Tax Rebates and Tax Enforcement Consumers," Working Papers 1302, University of Windsor, Department of Economics.
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As found by EconAcademics.org, the blog aggregator for Economics research:- The tax payer as a tax enforcer
by Economic Logician in Economic Logic on 2013-05-15 19:25:00
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Cited by:
- Buettner, Thiess & Madzharova, Boryana & Zaddach, Orlando, 2023.
"Income tax credits for consumer services: A tool for tackling VAT evasion?,"
Journal of Public Economics, Elsevier, vol. 220(C).
- Thiess Büttner & Boryana Madzharova & Orlando Zaddach, 2022. "Income Tax Credits for Consumer Services: A Tool for Tackling VAT Evasion?," CESifo Working Paper Series 10054, CESifo.
- Mattos, Enlinson & Bressan, Rafael, 2022. "Nontariff barriers, trading companies and customs duties evasion," Textos para discussão 560, FGV EESP - Escola de Economia de São Paulo, Fundação Getulio Vargas (Brazil).
- Marcelo Arbex & Enlinson Mattos & Laudo M. Ogura, 2015.
"Welfare and Inequality with Hard-to-Tax Markets,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 71(3), pages 371-384, September.
- Marcelo Arbex & Enlinson Mattos & Laudo M. Ogura, 2014. "Welfare and Inequality with Hard-to-Tax Markets," Working Papers 1403, University of Windsor, Department of Economics.
- Joana Naritomi, 2019.
"Consumers as Tax Auditors,"
American Economic Review, American Economic Association, vol. 109(9), pages 3031-3072, September.
- Naritomi, Joana, 2018. "Consumers as Tax Auditors," CEPR Discussion Papers 13276, C.E.P.R. Discussion Papers.
- Naritomi, Joana, 2019. "Consumers as tax auditors," LSE Research Online Documents on Economics 101538, London School of Economics and Political Science, LSE Library.
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More about this item
JEL classification:
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
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