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My bibliography Save this itemThe Value Added Tax: Its Causes and Consequences
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- Damodar Nepram, 2011. "State-Level Value Added Tax and Its Revenue Implications in India," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, vol. 5(2), pages 245-265, May.
- Christian EBEKE, 2010.
"Remittances, Value Added Tax and Tax Revenue in Developing Countries,"
Working Papers
201030, CERDI.
- Christian Hubert Ebeke, 2011. "Remittances, Value Added Tax and Tax Revenue in Developing Countries," Working Papers halshs-00552222, HAL.
- Christian Hubert Ebeke, 2011. "Remittances, Value Added Tax and Tax Revenue in Developing Countries," CERDI Working papers halshs-00552222, HAL.
- Kiendrebeogo, Youssouf & Assimaidou, Kossi & Tall, Abdoulaye, 2017.
"Social protection for poverty reduction in times of crisis,"
Journal of Policy Modeling, Elsevier, vol. 39(6), pages 1163-1183.
- Kossi Assimaidou & Youssouf Kiendrebeogo & Abdoulaye Tall, 2013. "Social Protection for Poverty Reduction in Times of Crisis," CERDI Working papers halshs-00843010, HAL.
- Kossi Assimaidou & Youssouf Kiendrebeogo & Abdoulaye Tall, 2013. "Social Protection for Poverty Reduction in Times of Crisis," Working Papers halshs-00843010, HAL.
- Youssouf KIENDREBEOGO & Abdoulaye TALL & Kossi ASSIMAIDOU, 2013. "Social Protection for Poverty Reduction in Times of Crisis," Working Papers 201311, CERDI.
- Pavel Čížek & Jinghua Lei & Jenny E. Ligthart, 2017. "Do Neighbours Influence Value-Added-Tax Introduction? A Spatial Duration Analysis," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 79(1), pages 25-54, February.
- Ernesto Crivelli & Mr. Sanjeev Gupta, 2014. "Does conditionality in IMF-supported programs promote revenue reform?," IMF Working Papers 2014/206, International Monetary Fund.
- 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.
- Moore, Mick, 2014. "Revenue Reform and Statebuilding in Anglophone Africa," World Development, Elsevier, vol. 60(C), pages 99-112.
- 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,
National Bureau of Economic Research, Inc.
- Ruud de Mooij & Michael Keen, 2012. "'Fiscal Devaluation' and Fiscal Consolidation: The VAT in Troubled Times," NBER Working Papers 17913, National Bureau of Economic Research, Inc.
- Mr. Michael Keen & Ruud A. de Mooij, 2012. "Fiscal Devaluation and Fiscal Consolidation: The VAT in Troubled Times," IMF Working Papers 2012/085, International Monetary Fund.
- Goyette, Jonathan & Gallipoli, Giovanni, 2015.
"Distortions, efficiency and the size distribution of firms,"
Journal of Macroeconomics, Elsevier, vol. 45(C), pages 202-221.
- Jonathan Goyette & Giovanni Gallipoli, 2012. "Distortions, Efficiency and the Size Distribution of Firms," Cahiers de recherche 12-06, Departement d'économique de l'École de gestion à l'Université de Sherbrooke.
- Cizek, P. & Lei, J. & Ligthart, J.E., 2012.
"The Determinants of VAT Introduction : A Spatial Duration Analysis,"
Discussion Paper
2012-071, Tilburg University, Center for Economic Research.
- Cizek, P. & Lei, J. & Ligthart, J.E., 2012. "The Determinants of VAT Introduction : A Spatial Duration Analysis," Other publications TiSEM 835efbcb-4537-4dab-aaa3-c, Tilburg University, School of Economics and Management.
- Hallerberg, Mark & Scartascini, Carlos, 2017.
"Explaining changes in tax burdens in Latin America: Do politics trump economics?,"
European Journal of Political Economy, Elsevier, vol. 48(C), pages 162-179.
- Hallerberg, Mark & Scartascini, Carlos, 2015. "Explaining Changes in Tax Burdens in Latin America: Does Politics Trump Economics?," IDB Publications (Working Papers) 7205, Inter-American Development Bank.
- Buettner, Thiess & Madzharova, Boryana & Zaddach, Orlando, 2023.
"Income tax credits for consumer services: A tool for tackling VAT evasion?,"
Journal of Public Economics, Elsevier, vol. 220(C).
- Thiess Büttner & Boryana Madzharova & Orlando Zaddach, 2022. "Income Tax Credits for Consumer Services: A Tool for Tackling VAT Evasion?," CESifo Working Paper Series 10054, CESifo.
- Adam, Antonis & Kammas, Pantelis & Lapatinas, Athanasios, 2015.
"Income inequality and the tax structure: Evidence from developed and developing countries,"
Journal of Comparative Economics, Elsevier, vol. 43(1), pages 138-154.
- Adam, Antonis & Kammas, Pantelis & Lapatinas, Athanasios, 2013. "Income inequality and the tax structure: Evidence from developed and developing countries," MPRA Paper 46148, University Library of Munich, Germany.
- Youssouf Kiendrebeogo, 2020.
"How do banking crises affect bilateral exports?,"
Empirical Economics, Springer, vol. 58(3), pages 1431-1459, March.
- Youssouf Kiendrebeogo, 2013. "How Do Banking Crises Affect Bilateral Exports?," Working Papers halshs-00843009, HAL.
- Mr. Youssouf Kiendrebeogo, 2013. "How Do Banking Crises Affect Bilateral Exports?," IMF Working Papers 2013/150, International Monetary Fund.
- Youssouf KIENDREBEOGO, 2013. "How Do Banking Crises Affect Bilateral Exports?," Working Papers 201313, CERDI.
- Youssouf Kiendrebeogo, 2013. "How Do Banking Crises Affect Bilateral Exports?," CERDI Working papers halshs-00843009, HAL.
- Rabah Arezki & Alou Adesse Dama & Gregoire Rota-Graziosi, 2021.
"Revisiting the Relationship between Trade Liberalization and Taxation,"
CESifo Working Paper Series
9244, CESifo.
- Grégoire Rota-Graziosi & Rabah Arezki & Alou Adesse Dama, 2021. "Revisiting the Relationship between Trade Liberalization and Taxation," CERDI Working papers hal-03265604, HAL.
- Grégoire Rota-Graziosi & Rabah Arezki & Alou Adessé Dama, 2021. "Revisiting the Relationship between Trade Liberalization and Taxation," Post-Print hal-03526003, HAL.
- Grégoire Rota-Graziosi & Rabah Arezki & Alou Adesse Dama, 2021. "Revisiting the Relationship between Trade Liberalization and Taxation," Working Papers hal-03265604, HAL.
- Combey, Adama, 2020. "Evaluation De L’Ecart De Tva Au Togo [Evaluation Of The Vat Gap In Togo]," MPRA Paper 101478, University Library of Munich, Germany.
- Christian Ebeke & M Mansour & Grégoire Rota-Graziosi, 2016.
"The Power to Tax in Sub-Saharan Africa: LTUs, VATs, and SARAs,"
Working Papers
halshs-01332049, HAL.
- Christian EBEKE & M MANSOUR & Grégoire ROTA-GRAZIOSI, 2016. "The Power to Tax in Sub-Saharan Africa: LTUs, VATs, and SARAs," Working Papers 201611, CERDI.
- Christian EBEKE & Mario MANSOUR & Grégoire ROTA-GRAZIOSI, 2016. "The Power to Tax in Sub-Saharan Africa: LTUs, VATs, and SARAs," Working Papers P154, FERDI.
- Christian EBEKE & Mario MANSOUR & Grégoire ROTA-GRAZIOSI, 2016. "The Power to Tax in Sub-Saharan Africa: LTUs, VATs, and SARAs," Working Papers P154, FERDI.
- Haibo Feng & Sheng Liu & Fei Xu, 2019. "China's VAT Reform and Its Effects on Enterprises' Tax Burden and Innovation," SciencePo Working papers Main hal-04066831, HAL.
- Christian EBEKE & Hélène EHRHART, 2011.
"Does VAT reduce the instability of tax revenues?,"
Working Papers
201124, CERDI.
- Christian Hubert Ebeke & Hélène Ehrhart, 2012. "Does VAT reduce the instability of tax revenues?," Working Papers halshs-00617272, HAL.
- Jianjun Li & Xuan Wang, 2020. "Does VAT have higher tax compliance than a turnover tax? Evidence from China," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(2), pages 280-311, April.
- Lemelin, André & Savard, Luc, 2022. "What do CGE models have to say about fiscal reform?," Economic Analysis and Policy, Elsevier, vol. 74(C), pages 758-774.
- Luo, Weijie, 2019. "Demography and the composition of taxes: Evidence from international panel data," Economics Letters, Elsevier, vol. 183(C), pages 1-1.
- Kilama, Eric Gabin, 2016.
"The influence of China and emerging donors aid allocation: A recipient perspective,"
China Economic Review, Elsevier, vol. 38(C), pages 76-91.
- Eric Gabin Kilama, 2016. "The influence of China and emerging donors aid allocation: A recipient perspective," Post-Print hal-01410663, HAL.
- Fernando López Castellano & Isabel MarÃn Sánchez, 2018. "Institutional Quality, Taxation and Human Development: The Case of Morocco," Journal of Developing Societies, , vol. 34(2), pages 219-232, June.
- Haryo KUNCORO, 2019. "Tax Counterbalancing In Developing Countries The Case Of Indonesia," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2019(32), pages 77-92, June.
- Mardan, Mohammed & Stimmelmayr, Michael, 2020.
"Tax competition between developed, emerging, and developing countries – Same same but different?,"
Journal of Development Economics, Elsevier, vol. 146(C).
- Mohammed Mardan & Michael Stimmelmayr, 2018. "Tax Competition between Developed, Emerging and Developing Countries - Same Same but Different?," CESifo Working Paper Series 7090, CESifo.
- Kotlikoff, Laurence J. & Lagarda, Guillermo & Marin, Gabriel, 2023. "A Personalized VAT with Capital Transfers: A Reform to Protect Low-Income Households in Mexico," IDB Publications (Working Papers) 12985, Inter-American Development Bank.
- Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2019.
"How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers,"
International Tax and Public Finance,
Springer;International Institute of Public Finance, vol. 26(5), pages 1104-1136, October.
- Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2016. "How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers," WIDER Working Paper Series 036, World Institute for Development Economic Research (UNU-WIDER).
- Boonzaaier, Wian & Harju, Jarkko & Matikka, Tuomas & Pirttilä, Jukka, 2017. "How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers," Working Papers 85, VATT Institute for Economic Research.
- Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2018. "How do Small Firms Respond to Tax Schedule Discontinuities? Evidence from South African Tax Registers," CESifo Working Paper Series 7277, CESifo Group Munich.
- Romain Houssa & Kelbesa Megersa, 2017. "Institutional quality, economic development and the performance of VAT," BeFinD Working Papers 0115, University of Namur, Department of Economics.
- Todd Kumler & Eric Verhoogen & Judith FrÃas, 2020.
"Enlisting Employees in Improving Payroll Tax Compliance: Evidence from Mexico,"
The Review of Economics and Statistics, MIT Press, vol. 102(5), pages 881-896, December.
- Todd Kumler & Eric Verhoogen & Judith A. Frías, 2013. "Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico," NBER Working Papers 19385, National Bureau of Economic Research, Inc.
- Kumler, Todd J. & Verhoogen, Eric & Frias, Judith A., 2013. "Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico," IZA Discussion Papers 7591, Institute of Labor Economics (IZA).
- Verhoogen, Eric & , & Kumler, Todd, 2013. "Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico," CEPR Discussion Papers 9622, C.E.P.R. Discussion Papers.
- Jean-Louis COMBES & Gérard CHAMBAS & Joseph G. ATTILA, 2009.
"Aide publique au développement et transition fiscale,"
Working Papers
200901, CERDI.
- Joseph G. Attila & Gérard Chambas & Jean-Louis Combes, 2011. "Aide publique au développement et transition fiscale," Working Papers halshs-00554343, HAL.
- Joseph G. Attila & Gérard Chambas & Jean-Louis Combes, 2011. "Aide publique au développement et transition fiscale," CERDI Working papers halshs-00554343, HAL.
- Per F Andersson & Johannes Lindvall, 2018. "Crises, investments, and political institutions," Journal of Theoretical Politics, , vol. 30(4), pages 410-430, October.
- Lustig Nora, 2016.
"Inequality and Fiscal Redistribution in Middle Income Countries: Brazil, Chile, Colombia, Indonesia, Mexico, Peru and South Africa,"
Journal of Globalization and Development, De Gruyter, vol. 7(1), pages 17-60, June.
- Nora Lustig, 2015. "Inequality and Fiscal Redistribution in Middle Income Countries: Brazil, Chile, Colombia, Indonesia, Mexico, Peru and South Africa," Working Papers 1505, Tulane University, Department of Economics, revised Oct 2015.
- Nora Lustig, 2015. "Inequality and Fiscal Redistribution in Middle Income Countries: Brazil, Chile, Colombia, Indonesia, Mexico, Peru and South Africa," Commitment to Equity (CEQ) Working Paper Series 31, Tulane University, Department of Economics.
- Feng, Haibo & Liu, Sheng & Xu, Fei, 2022. "China’s VAT Reform, Enterprises Tax Burden and Innovation," Umeå Economic Studies 1008, Umeå University, Department of Economics.
- Mr. Michael Keen, 2012. "Taxation and Development: Again," IMF Working Papers 2012/220, International Monetary Fund.
- Serhan Cevik & Jan Gottschalk & Eric Hutton & Laura Jaramillo & Pooja Karnane & Mousse Sow, 2019.
"Structural transformation and tax efficiency,"
International Finance, Wiley Blackwell, vol. 22(3), pages 341-379, December.
- Mr. Serhan Cevik & Jan Gottschalk & Mr. Eric Hutton & Laura Jaramillo & Pooja Karnane & Moussé Sow, 2019. "Structural Transformation and Tax Efficiency," IMF Working Papers 2019/030, International Monetary Fund.
- Orisadare, Monica Adele & Fasoye, Kazeem, 2021. "The Effect of Value-Added Tax on Economic Growth of Nigeria," African Journal of Economic Review, African Journal of Economic Review, vol. 10(1), December.
- Kowsar Yousefi & Mohammad Vesal, 2023.
"The Double Dividend of a Joint Tariff and VAT Reform: Evidence from Iran,"
The World Bank Economic Review, World Bank, vol. 37(2), pages 331-349.
- Yousefi, Kowsar & Vesal, Mohammad, 2021. "The Double Dividend of a Joint Tariff and VAT Reform: Evidence from Iran," MPRA Paper 107377, University Library of Munich, Germany.
- Roy Bahl, 2014.
"A retrospective on taxation in developing countries: Will the weakest link be strengthened?,"
Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 12, pages 405-442,
Edward Elgar Publishing.
- Roy Bhal, 2013. "A Retrospective On Taxation In Developing Countries: Will The Weakest Link Be Strengthened?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1318, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Kodjo Adandohoin & Vigninou Gammadigbe, 2022. "The revenue efficiency consequences of the announcement of a tax transition reform: The case of WAEMU countries," African Development Review, African Development Bank, vol. 34(S1), pages 195-218, July.
- Luisito Bertinelli & Arnaud Bourgain, 2016.
"Tax Mobilization in Sub-Saharan Africa: The Impact of Tax and Business Law Reforms,"
Economics Bulletin, AccessEcon, vol. 36(3), pages 1805-1810.
- Luisito Bertinelli & Arnaud Bourgain, 2016. "Tax Mobilization in Sub-Saharan Africa: The Impact of Tax and Business Law Reforms," DEM Discussion Paper Series 16-04, Department of Economics at the University of Luxembourg.
- Michael Keen, 2007.
"VAT attacks!,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(4), pages 365-381, August.
- Mr. Michael Keen, 2007. "VAT Attacks!," IMF Working Papers 2007/142, International Monetary Fund.
- Fjeldstad, Odd-Helge & Kagoma, Cecilia & Mdee, Ephraim & Sjursen, Ingrid Hoem & Somville, Vincent, 2020. "The customer is king: Evidence on VAT compliance in Tanzania," World Development, Elsevier, vol. 128(C).
- Michael Chirico & Robert P. Inman & Charles Loeffler & John MacDonald & Holger Sieg, 2014. "An Experimental Evaluation of Notification Strategies to Increase Property Tax Compliance: Free-Riding in the City of Brotherly Love," NBER Chapters, in: Tax Policy and the Economy, Volume 30, pages 129-161, National Bureau of Economic Research, Inc.
- Tatiana PĂUN (ZAMFIROIU) & Corina SCARLAT, 2021. "Romania’s Journey of Integration into the European Monetary Union: a Quantitative Analysis," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(23), pages 82-94, November.
- Levin, Jörgen & Sayeed, Yeasmin, 2014. "Welfare impact of broadening VAT by exempting local food markets: The case of Bangladesh," Working Papers 2014:7, Örebro University, School of Business.
- Haichao Fan & Yu Liu & Nancy Qian & Jaya Wen, 2018. "Computerizing VAT Invoices in China," NBER Working Papers 24414, National Bureau of Economic Research, Inc.
- Chen, Shawn Xiaoguang, 2017.
"The effect of a fiscal squeeze on tax enforcement: Evidence from a natural experiment in China,"
Journal of Public Economics, Elsevier, vol. 147(C), pages 62-76.
- Shawn Chen, 2015. "The Efect Of A Fiscal Squeeze On Tax Enforcement:Evidence From A Natural Experiment In China," Economics Discussion / Working Papers 15-27, The University of Western Australia, Department of Economics.
- Janina Kotlinska & Marian Zukowski & Pawel Marzec & Jaroslaw Kuspit & Zdzislaw A. Blasiak, 2020. "Household Consumption and VAT Revenue in Poland," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 580-605.
- Junguo Shi & Xinyi Yuan & Bert M. Sadowski & Kou Kou & Xuhua Hu & Sihan Li & Shanshan Dou, 2022. "VAT Reform, Regional Ownership Structure, and Industrial Upgrading: Evidence From Firms in Northeast China," SAGE Open, , vol. 12(2), pages 21582440221, April.
- Bird, Richard, 2010.
"Taxation and Development,"
World Bank - Economic Premise, The World Bank, issue 34, pages 1-5, September.
- Richard Bird, 2010. "Taxation and Development," World Bank Publications - Reports 10150, The World Bank Group.
- Crivelli, Ernesto, 2013. "Fiscal impact of privatization revisited: The role of tax revenues in transition economies," Economic Systems, Elsevier, vol. 37(2), pages 217-232.
- Helene Ehrhart, 2012.
"Assessing the relationship between democracy and domestic taxes in developing countries,"
Economics Bulletin, AccessEcon, vol. 32(1), pages 551-566.
- Hélène EHRHART, 2009. "Assessing the relationship between democracy and domestic taxes in developing countries," Working Papers 200930, CERDI.
- Hélène Ehrhart, 2011. "Assessing the relationship between democracy and domestic taxes in developing countries," Working Papers halshs-00553607, HAL.
- Abhay Pant, 2016. "The Revenue Impact of VAT in Madhya Pradesh: Empirical Evidence from India," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 8(5), pages 182-189, May.
- Ali Enami & Nora Lustig & Rodrigo Aranda, 2016. "Analytic Foundations: Measuring the Redistributive Impact of Taxes and Transfers," Commitment to Equity (CEQ) Working Paper Series 25, Tulane University, Department of Economics.
- Higgins, Sean & Lustig, Nora, 2016.
"Can a poverty-reducing and progressive tax and transfer system hurt the poor?,"
Journal of Development Economics, Elsevier, vol. 122(C), pages 63-75.
- Sean Higgins & Nora Lustig, 2015. "Can Poverty-Reducing and Progressive Tax and Transfer System Hurt the Poor?," Commitment to Equity (CEQ) Working Paper Series 33, Tulane University, Department of Economics.
- Sean Higgins & Nora Lustig, 2015. "Can a poverty-reducing and progressive tax and transfer system hurt the poor?," Working Papers 363, ECINEQ, Society for the Study of Economic Inequality.
- Fricke, Hans & Süssmuth, Bernd, 2014.
"Growth and Volatility of Tax Revenues in Latin America,"
World Development, Elsevier, vol. 54(C), pages 114-138.
- Hans Fricke & Bernd Süssmuth, 2011. "Growth and Volatility of Tax Revenues in Latin America," CESifo Working Paper Series 3312, CESifo.
- Fricke, Hans & Süssmuth, Bernd, 2013. "Growth and volatility of tax revenues in Latin America," Working Papers 124, University of Leipzig, Faculty of Economics and Management Science.
- Whalley John & Kononova Vera, 2010.
"Recent Russian Debate on Moving from VAT to Sales Taxes and Its Global Implications,"
Journal of Globalization and Development, De Gruyter, vol. 1(2), pages 1-27, December.
- Vera Kononova & John Whalley, 2009. "Recent Russian Debate on Moving from VAT to Sales Taxes and Its Global Implications," NBER Working Papers 15615, National Bureau of Economic Research, Inc.
- Leopoldo Fergusson & Carlos A. Molina & James A. Robinson, 2022.
"The Weak State Trap,"
Economica, London School of Economics and Political Science, vol. 89(354), pages 293-331, April.
- Leopoldo Fergusson & Carlos A. Molina & James A. Robinson, 2020. "The Weak State Trap," NBER Working Papers 26848, National Bureau of Economic Research, Inc.
- Leopoldo Fergusson & Carlos A. Molina & James A. Robinson, 2020. "The Weak State Trap," Documentos CEDE 18248, Universidad de los Andes, Facultad de Economía, CEDE.
- COMANICIU Carmen, 2015. "Taxation In Cesee Countries – Similarities And Differences," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 10(3), pages 16-31, December.
- Zhen, Lu, 2014. "A three-stage optimization model for production and outsourcing under China’s export-oriented tax policies," Transportation Research Part E: Logistics and Transportation Review, Elsevier, vol. 69(C), pages 1-20.
- Garon, Jean-Denis & Paquet, Alain, 2017. "Les enjeux d'efficience et la fiscalité," L'Actualité Economique, Société Canadienne de Science Economique, vol. 93(3), pages 297-337, Septembre.
- Bellon, Matthieu & Dabla-Norris, Era & Khalid, Salma & Lima, Frederico, 2022.
"Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru,"
Journal of Public Economics, Elsevier, vol. 210(C).
- Mr. Matthieu Bellon & Jillie Chang & Ms. Era Dabla-Norris & Salma Khalid & Frederico Lima & Enrique Rojas & Pilar Villena, 2019. "Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru," IMF Working Papers 2019/231, International Monetary Fund.
- Giulia Mascagni & Roel Dom & Fabrizio Santoro & Denis Mukama, 2023. "The VAT in practice: equity, enforcement, and complexity," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(2), pages 525-563, April.
- Zou, Jingxian & Shen, Guangjun & Gong, Yaxian, 2019. "The effect of value-added tax on leverage: Evidence from China’s value-added tax reform," China Economic Review, Elsevier, vol. 54(C), pages 135-146.
- Timothy Besley & Torsten Persson, 2011. "Pillars of Prosperity: The Political Economics of Development Clusters," Economics Books, Princeton University Press, edition 1, number 9624.
- Ali Enami & Nora Lustig & Rodrigo Aranda, 2016. "Analytic Foundations: Measuring the Redistributive Impact of Taxes and Transfers," Commitment to Equity (CEQ) Working Paper Series 1325, Tulane University, Department of Economics.
- Haibo Feng & Sheng Liu & Fei Xu, 2019. "China's VAT Reform and Its Effects on Enterprises' Tax Burden and Innovation," Working Papers hal-04066831, HAL.
- Mr. Bernardin Akitoby & Mr. Jiro Honda & Hiroaki Miyamoto & Keyra Primus & Mouhamadou Sy, 2019. "Case Studies in Tax Revenue Mobilization in Low-Income Countries," IMF Working Papers 2019/104, International Monetary Fund.
- Zaman, Nadeem Uz & Ghutai, Gul & Zaidi, Syed Raza Irfan Shah, 2012. "The implication of the value added tax in Pakistan: administration, experiences and fears," MPRA Paper 37172, University Library of Munich, Germany.
- Li, Aijun & Lin, Boqiang, 2013. "Comparing climate policies to reduce carbon emissions in China," Energy Policy, Elsevier, vol. 60(C), pages 667-674.
- Morrow, Peter & Smart, Michael & Swistak, Artur, 2022. "VAT compliance, trade, and institutions," Journal of Public Economics, Elsevier, vol. 208(C).
- Adandohoin, Kodjo, 2018. "Tax transition in developing countries: Do VAT and excises really work?," MPRA Paper 91522, University Library of Munich, Germany.
- 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 Economia, Universidad Nacional de Colombia, FCE, CID, vol. 35(Especial ), pages 75-117, January.
- Eduardo Lora & Deisy Johanna Fajardo, 2012. "Employment and Taxes in Latin America: An Empirical Study of the Effects of Payroll, Corporate Income and Value-Added Taxes on Labor Outcomes," Research Department Publications 4791, Inter-American Development Bank, Research Department.
- Lora, Eduardo & Fajardo, Johanna, 2012. "Employment and Taxes in Latin America: An Empirical Study of the Effects of Payroll, Corporate Income and Value-Added Taxes on Labor Outcomes," IDB Publications (Working Papers) 4078, Inter-American Development Bank.
- Muhammad Atif & Dr. Naila Nazir, 2023. "Impact of Fiscal Decentralization on Services Tax Collection in Khyber Pakhtunkhwa," Journal of Policy Research (JPR), Research Foundation for Humanity (RFH), vol. 9(2), pages 701-708.
- Hrushikesh Mallick, 2021. "Do governance quality and ICT infrastructure influence the tax revenue mobilisation? An empirical analysis for India," Economic Change and Restructuring, Springer, vol. 54(2), pages 371-415, May.
- Helene Ehrhart, 2013.
"Elections and the structure of taxation in developing countries,"
Public Choice, Springer, vol. 156(1), pages 195-211, July.
- Hélène EHRHART, 2010. "Elections and the structure of taxation in developing countries," Working Papers 201027, CERDI.
- Ehrhart, H., 2013. "Elections and the structure of taxation in developing countries," Working papers 419, Banque de France.
- Buettner, Thiess & Madzharova, Boryana, 2018.
"WTO membership and the shift to consumption taxes,"
World Development, Elsevier, vol. 108(C), pages 197-218.
- Büttner, Thiess & Madzharova, Boryana, 2016. "WTO Membership and the Shift to Consumption Taxes," VfS Annual Conference 2016 (Augsburg): Demographic Change 145780, Verein für Socialpolitik / German Economic Association.
- Thiess Büttner & Boryana Madzharova, 2016. "WTO Membership and the Shift to Consumption Taxes," CESifo Working Paper Series 6052, CESifo.
- Sean Higgins & Nora Lustig, 2015. "Can Poverty-Reducing and Progressive Tax and Transfer System Hurt the Poor?," Commitment to Equity (CEQ) Working Paper Series 1333, Tulane University, Department of Economics.
- Li Liu & Ben Lockwood & Miguel Almunia & Eddy H. F. Tam, 2021.
"VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence,"
The Review of Economics and Statistics, MIT Press, vol. 103(1), pages 151-164, March.
- Almunia, Miguel & Liu, Li & Lockwood, Ben & Tam, Eddy H.F., 2019. "VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence," CEPR Discussion Papers 13983, C.E.P.R. Discussion Papers.
- Ms. Li Liu & Mr. Ben Lockwood & Miguel Almunia & Eddy H.F. Tam, 2019. "VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence," IMF Working Papers 2019/205, International Monetary Fund.
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