Avoiding the Value Added Tax: Theory and Cross-Country Evidence
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- James Giesecke & Nhi Hoang Tran, 2012.
"A general framework for measuring VAT compliance rates,"
Taylor & Francis Journals, vol. 44(15), pages 1867-1889, May.
- J.A Giesecke & Tran Hoang Nhi, 2010. "A General Framework for Measuring VAT Compliance Rates," Centre of Policy Studies/IMPACT Centre Working Papers g-206, Victoria University, Centre of Policy Studies/IMPACT Centre.
- Cemile Sancak & Jing Xing & Ricardo Velloso, 2010. "Tax Revenue Response to the Business Cycle," IMF Working Papers 10/71, International Monetary Fund.
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Keywordsavoidance; differential game; evasion; jeu différentiel; taxe à la valeur ajoutée; TVA; value added tax; évasion;
- C70 - Mathematical and Quantitative Methods - - Game Theory and Bargaining Theory - - - General
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2008-04-29 (Accounting & Auditing)
- NEP-ALL-2008-04-29 (All new papers)
- NEP-PBE-2008-04-29 (Public Economics)
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