The sources of VAT gaps in WAEMU: case studies on Benin and Burkina Faso
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References listed on IDEAS
- Edward Christie & Mario Holzner, 2006. "What Explains Tax Evasion? An Empirical Assessment based on European Data," wiiw Working Papers 40, The Vienna Institute for International Economic Studies, wiiw.
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More about this item
KeywordsValue-Added Tax (VAT); Domestic Resources Mobilization (DRM); Tax Reform; Institutional Quality; Economic development;
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements
- O11 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Macroeconomic Analyses of Economic Development
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2018-06-11 (Accounting & Auditing)
- NEP-ALL-2018-06-11 (All new papers)
- NEP-IUE-2018-06-11 (Informal & Underground Economics)
- NEP-PBE-2018-06-11 (Public Economics)
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