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The VAT in Developing and Transitional Countries

Citations

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Cited by:

  1. L. An & C. Hu & Yong Tan, 2017. "Regional effects of export tax rebate on exporting firms: Evidence from China," Review of International Economics, Wiley Blackwell, vol. 25(4), pages 774-798, September.
  2. Richard M. Bird, 2009. "The Personal Income Tax," World Bank Other Operational Studies 11116, The World Bank.
  3. Christian EBEKE & Mario MANSOUR & Grégoire ROTA-GRAZIOSI, 2016. "The Power to Tax in Sub-Saharan Africa: LTUs, VATs, and SARAs," Working Papers P154, FERDI.
  4. Kaisa Alavuotunki & Mika Haapanen & Jukka Pirttilä, 2017. "The Consequences of the Value-Added Tax on Inequality," CESifo Working Paper Series 6318, CESifo Group Munich.
  5. Tom Harris & David Phillips & Ross Warwick & Maya Goldman & Jon Jellema & Karolina Goraus & Gabriela Inchauste, 2018. "Redistribution via VAT and cash transfers: an assessment in four low and middle income countries," IFS Working Papers W18/11, Institute for Fiscal Studies.
  6. Bird, Richard M., 2012. "Taxation and Development: What Have We Learned from Fifty Years of Research?," Working Papers 2220, Institute of Development Studies, International Centre for Tax and Development.
  7. repec:kap:itaxpf:v:25:y:2018:i:1:d:10.1007_s10797-017-9443-6 is not listed on IDEAS
  8. Richard M. Bird & Michael Smart, 2012. "Financing Social Expenditures in Developing Countries: Payroll or Value Added Taxes?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1206, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  9. Richard M. Bird, 2014. "Foreign advice and tax policy in developing countries," Chapters,in: Taxation and Development: The Weakest Link?, chapter 4, pages 103-144 Edward Elgar Publishing.
  10. Moore, Mick, 2014. "Revenue Reform and Statebuilding in Anglophone Africa," World Development, Elsevier, vol. 60(C), pages 99-112.
  11. Richard M. Bird, 2012. "The GST/HST: Creating an Integrated Sales Tax in a Federal Country," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 5(12), March.
  12. Ehtisham Ahmad & Giorgio Brosio, 2010. "Setting a VAT Registration Threshold: GCC Considerations and Evidence from Dubai," Chapters,in: Fiscal Reforms in the Middle East, chapter 8 Edward Elgar Publishing.
  13. Giesecke, James A. & Nhi, Tran Hoang, 2010. "Modelling value-added tax in the presence of multi-production and differentiated exemptions," Journal of Asian Economics, Elsevier, vol. 21(2), pages 156-173, April.
  14. Ronald Davies & Lourenço Paz, 2011. "Tariffs versus VAT in the presence of heterogeneous firms and an informal sector," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(5), pages 533-554, October.
  15. Keen, Michael & Lockwood, Ben, 2010. "The value added tax: Its causes and consequences," Journal of Development Economics, Elsevier, vol. 92(2), pages 138-151, July.
  16. Sijbren Cnossen, 2015. "Mobilizing VAT revenues in African countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(6), pages 1077-1108, December.
  17. Edith Brashares & Matthew Knittel & Gerald Silverstein & Alexander Yuskavage, 2014. "Calculating the Optimal Small Business Exemption Threshold for a U.S. Vat," National Tax Journal, National Tax Association;National Tax Journal, vol. 67(2), pages 283-320, June.
  18. Richard M. Bird, 2008. "Tax Challenges Facing Developing Countries," Working Papers id:1618, eSocialSciences.
  19. Jon Bakija & Ivan Badinski, 2014. "Evidence on the Responsiveness of Export-Related VAT Evasion to VAT Rates in the EU," Department of Economics Working Papers 2014-06, Department of Economics, Williams College.
  20. Michael Keen, 2012. "Taxation and Development; Again," IMF Working Papers 12/220, International Monetary Fund.
  21. Roy Bahl, 2014. "A retrospective on taxation in developing countries: Will the weakest link be strengthened?," Chapters,in: Taxation and Development: The Weakest Link?, chapter 12, pages 405-442 Edward Elgar Publishing.
  22. repec:pjm:journl:v:xxi:y:2016:i:2:p:79-99 is not listed on IDEAS
  23. Richard M. Bird & Jorge Martinez-Vazquez (ed.), 2014. "Taxation and Development: The Weakest Link?," Books, Edward Elgar Publishing, number 15750.
  24. Bibek Adhikari, 2015. "When Does Introducing a Value-Added Tax Increase Economic Efficiency? Evidence from the Synthetic Control Method," Working Papers 1524, Tulane University, Department of Economics, revised Nov 2015.
  25. Jorge Martinez-Vazquez & Richard M. Bird, 2011. "Value-Added Tax: Onward and Upward?," Chapters,in: The Elgar Guide to Tax Systems, chapter 6 Edward Elgar Publishing.
  26. Eduardo Lora & Johanna Fajardo-González, 2016. "Employment and taxes in Latin America: An empirical study of the effects of payroll, corporate income and value-added taxes on labor outcomes," REVISTA CUADERNOS DE ECONOMÍA, UN - RCE - CID, vol. 35(Especial ), pages 75-117, January.
  27. Aizenman, Joshua & Pasricha, Gurnain Kaur, 2013. "Why do emerging markets liberalize capital outflow controls? Fiscal versus net capital flow concerns," Journal of International Money and Finance, Elsevier, vol. 39(C), pages 28-64.
  28. Richard M Bird & Eric M Zolt, 2008. "Tax Policy in Emerging Countries," Environment and Planning C, , vol. 26(1), pages 73-86, February.
  29. Miguel Almunia & David Lopez-Rodriguez, 2018. "Under the Radar: The Effects of Monitoring Firms on Tax Compliance," American Economic Journal: Economic Policy, American Economic Association, vol. 10(1), pages 1-38, February.
  30. Büttner, Thiess & Madzharova, Boryana, 2016. "WTO Membership and the Shift to Consumption Taxes," Annual Conference 2016 (Augsburg): Demographic Change 145780, Verein für Socialpolitik / German Economic Association.
  31. Baskaran, Thushyanthan, 2014. "Taxation and Democratization," World Development, Elsevier, vol. 56(C), pages 287-301.
  32. Christian EBEKE & Hélène EHRHART, 2011. "Does VAT reduce the instability of tax revenues?," Working Papers 201124, CERDI.
  33. Michael Keen, 2009. "What Do (and Don't) We Know about the Value Added Tax? A Review of Richard M. Bird and Pierre-Pascal Gendron's The VAT in Developing and Transitional Countries," Journal of Economic Literature, American Economic Association, vol. 47(1), pages 159-170, March.
  34. Nihal Bayraktar & Tuan Minh Le & Blanca Moreno-Dodson, 2012. "Tax Capacity and Tax Effort: Extended Cross-Country Analysis from 1994 to 2009," EcoMod2012 3858, EcoMod.
  35. Chandra, Piyush & Long, Cheryl, 2013. "VAT rebates and export performance in China: Firm-level evidence," Journal of Public Economics, Elsevier, vol. 102(C), pages 13-22.
  36. repec:wsi:jicepx:v:02:y:2011:i:01:n:s1793993311000269 is not listed on IDEAS
  37. Attiya Y. Javid & Umaima Arif, 2012. "Analysis of Revenue Potential and Revenue Effort in Developing Asian Countries," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 51(4), pages 365-380.
  38. repec:eee:wdevel:v:108:y:2018:i:c:p:197-218 is not listed on IDEAS
  39. Raul A. Ponce-Rodriguez & Charles R. Hankla & Jorge Martinez-Vazquez & Eunice Heredia-Ortiz, 2016. "Frozen In Time: Rethinking the Poltical Economy of Decentralization: How Elections and Parties Shape the Provision of Local Public Goods," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1604, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  40. Sijbren Cnossen, 2017. "VAT and Agriculture: Lessons from Europe," CPB Discussion Paper 341, CPB Netherlands Bureau for Economic Policy Analysis.
  41. Fjeldstad, Odd†Helge, 2014. "Taxation and Development: a Review of Donor Support to Strengthen Tax Systems in Developing Countries," Working Papers 13711, Institute of Development Studies, International Centre for Tax and Development.
  42. International Monetary Fund, 2014. "The Bahamas; Tax Reforms for Increased Buoyancy," IMF Staff Country Reports 14/17, International Monetary Fund.
  43. repec:wyi:journl:002196 is not listed on IDEAS
  44. Angelica BACESCU-CARBUNARU & Monica CONDRUZ-BACESCU, 2011. "The Interdependence between the Level of Domestic Prices and the Price Level in the Developed Countries," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 12(3), pages 420-431, July.
  45. Richard M. Bird, 2011. "Subnational Taxation In Developing Countries: A Review Of The Literature," Journal of International Commerce, Economics and Policy (JICEP), World Scientific Publishing Co. Pte. Ltd., vol. 2(01), pages 139-161.
  46. repec:kap:itaxpf:v:25:y:2018:i:2:d:10.1007_s10797-017-9453-4 is not listed on IDEAS
  47. Arsić, Milojko & Altiparmakov, Nikola, 2013. "Equity aspects of VAT in emerging European countries: A case study of Serbia," Economic Systems, Elsevier, vol. 37(2), pages 171-186.
  48. Fjeldstad, Odd-Helge, 2013. "Taxation and Development: a Review of Donor Support to Strengthen Tax Systems in Developing Countries," Working Papers 13683, Institute of Development Studies, International Centre for Tax and Development.
  49. M. Govinda Rao, 2010. "The Report of the Thirteenth Finance Commission conundrum in conditionalities," Working Papers 10/76, National Institute of Public Finance and Policy.
  50. repec:col:000093:015846 is not listed on IDEAS
  51. Lourenço S. Paz, 2015. "The welfare impacts of a revenue-neutral switch from tariffs to VAT with intermediate inputs and a VAT threshold," The Journal of International Trade & Economic Development, Taylor & Francis Journals, vol. 24(4), pages 465-498, June.
  52. Antonio Gómez Gómez-Plana & Pedro Pascual Arzoz, 2011. "Fraude fiscal e IVA en España: incidencia en un modelo de equilibrio general," Hacienda Pública Española, IEF, vol. 199(4), pages 9-52, December.
  53. Michael Keen, 2014. "Targeting, cascading and indirect tax design," Indian Growth and Development Review, Emerald Group Publishing, vol. 7(2), pages 181-201, November.
  54. Christophe Waerzeggers, 2010. "The European VAT and the Common Market Framework: Lessons for the GCC," Chapters,in: Fiscal Reforms in the Middle East, chapter 5 Edward Elgar Publishing.
  55. repec:ipf:finteo:v:39:y:2015:i:3:p:115-137 is not listed on IDEAS
  56. Dora Benedek & Ruud A. de Mooij & Michael Keen & Philippe Wingender, 2015. "Estimating VAT Pass Through," CESifo Working Paper Series 5531, CESifo Group Munich.
  57. Peter Dungan & Jack Mintz & Finn Poschmann & Thomas Wilson, 2008. "Growth Oriented Sales Tax Reform for Ontario: Replacing the Retail Sales Tax with a 7.5 Percent Value-Added Tax," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 273, September.
  58. Kaisa Alavuotunki, & Jukka Pirttilä2, 2015. "The consequences of the value-added tax on inequality," WIDER Working Paper Series 111, World Institute for Development Economic Research (UNU-WIDER).
  59. Le, Tuan Minh & Moreno-Dodson, Blanca & Bayraktar, Nihal, 2012. "Tax capacity and tax effort : extended cross-country analysis from 1994 to 2009," Policy Research Working Paper Series 6252, The World Bank.
  60. M. Govinda Rao & Sen, Tapas K., 2011. "Federalism and fiscal reform in India," Working Papers 11/84, National Institute of Public Finance and Policy.
  61. Dina Pomeranz, 2015. "No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax," American Economic Review, American Economic Association, vol. 105(8), pages 2539-2569, August.
  62. Mattéo Godin & Romain Houssa & Kelbesa Megersa, 2017. "The Performance of VAT in DGD-partner countries," BeFinD Working Papers 0116, University of Namur, Department of Economics.
  63. Richard M. Bird, 2013. "Below the Salt: Decentralizing Value-Added Taxes," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1302, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  64. Ehtisham Ahmad & Giorgio Brosio, 2010. "A VAT in the UAE: Distributional Consequences and Social Sectors," Chapters,in: Fiscal Reforms in the Middle East, chapter 9 Edward Elgar Publishing.
  65. Luca Barbone & Richard Bird & Jaime Vázquez Caro, 2012. "The Costs of VAT: A Review of the Literature," CASE Network Reports 0106, CASE-Center for Social and Economic Research.
  66. Luis Huesca & Linda Llamas, 2016. "Testing for Pro-Poorness of Growth through the Tax System: The Mexican Case," Journal of Reviews on Global Economics, Lifescience Global, vol. 5, pages 101-115.
  67. Richard Bird & Michael Smart & Jorge Martinez-Vazquez, 2016. "Taxing Consumption in Canada: Rates, Revenues, and Redistribution," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1605, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  68. Sijbren Cnossen, 2017. "VAT and Agriculture: Lessons from Europe," CESifo Working Paper Series 6350, CESifo Group Munich.
  69. Michael Smart, 2007. "Lessons in Harmony: What Experience in the Atlantic Provinces Shows About the Benefits of a Harmonized Sales Tax," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 253, July.
  70. Dongwon Lee & Dongil Kim & Thomas E. Borcherding, 2013. "Tax Structure and Government Spending: Does the Value-Added Tax Increase the Size of Government?," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(3), pages 541-570, September.
  71. Fjeldstad, Odd-Helge, 2013. "Taxation and Development : a Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series 010, World Institute for Development Economic Research (UNU-WIDER).
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