Factors Influencing Unincorporated Enterprises to Register under Value Added Tax (VAT): An Analysis with Enterprises Survey Data
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Abstract
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Note: Working Paper 145, 2015
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References listed on IDEAS
- Joshi, Anuradha & Prichard, Wilson & Heady, Christopher, 2014. "Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research," Working Papers 13663, Institute of Development Studies, International Centre for Tax and Development.
- Anuradha Joshi & Wilson Prichard & Christopher Heady, 2014. "Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research," Journal of Development Studies, Taylor & Francis Journals, vol. 50(10), pages 1325-1347, November.
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"The Costs of VAT: A Review of the Literature,"
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0106, CASE-Center for Social and Economic Research.
- Luca Barbone & Richard M. Bird & Jaime Vazquez-Caro, 2012. "The Costs of VAT: A Review of the Literature," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1222, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
Citations
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Cited by:
- Mukherjee, Sacchidananda & Rao, R. Kavita, 2017. "Determinants of Registration of Unincorporated Enterprises under State Value Added Tax Act in India," MPRA Paper 81236, University Library of Munich, Germany.
- Sacchidananda Mukherjee & R. Kavita Rao, 2019. "Value Added Tax and Informality: Determinants of Registration of Enterprises under State VAT in India," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, vol. 13(1), pages 21-48, February.
- Sacchidananda Mukherjee, 2015.
"Present State of Goods and Services Tax (GST) Reform in India,"
Working Papers
id:7532, eSocialSciences.
- Mukherjee, Sacchidananda, 2015. "Present State of Goods and Services Tax (GST) Reform in India," Working Papers 15/154, National Institute of Public Finance and Policy.
- Rao, R. Kavita & Tandon, Suranjali & Mukherjee, Sacchidananda, 2016. "Corporate Tax: A brief assessment of some exemptions," Working Papers 16/165, National Institute of Public Finance and Policy.
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More about this item
Keywords
Tax Registration ; Indirect Tax ; Unincorporated Enterprises ; State Sales Tax/VAT Registration ; Partnership Firms ; Proprietary Enterprises ; Probit Model ; India;All these keywords.
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2015-05-02 (Accounting & Auditing)
- NEP-IUE-2015-05-02 (Informal & Underground Economics)
- NEP-PBE-2015-05-02 (Public Economics)
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