VAT Evasion and VAT Avoidance: Is there a European Laffer curve for VAT?
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References listed on IDEAS
- Marrelli, Massimo, 1984. "On indirect tax evasion," Journal of Public Economics, Elsevier, vol. 25(1-2), pages 181-196, November.
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CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- Ruud de Mooij & Michael Keen, 2012.
""Fiscal Devaluation" and Fiscal Consolidation: The VAT in Troubled Times,"
NBER Chapters,in: Fiscal Policy after the Financial Crisis, pages 443-485
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- Michael Keen & Ruud A. de Mooij, 2012. "Fiscal Devaluation and Fiscal Consolidation; The VAT in Troubled Times," IMF Working Papers 12/85, International Monetary Fund.
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"The value added tax: Its causes and consequences,"
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- Ben Lockwood & Michael Keen, 2007. "The Value-Added Tax; Its Causes and Consequences," IMF Working Papers 07/183, International Monetary Fund.
- Oguzhan Akgun & David Bartolini & Boris Cournède, 2017. "The capacity of governments to raise taxes," OECD Economics Department Working Papers 1407, OECD Publishing.
- Francisca Guedes de Oliveira & Leonardo Costa, 2013. "The Vat Laffer Curve And The Business Cycle," Working Papers de Economia (Economics Working Papers) 02, Católica Porto Business School, Universidade Católica Portuguesa.
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- Stephen C. Smith & Michael Keen, 2007. "VAT Fraud and Evasion; What Do We Know, and What Can be Done?," IMF Working Papers 07/31, International Monetary Fund.
- repec:aes:amfeco:v:45:y:2017:i:19:p:581 is not listed on IDEAS
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