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Citations for "Designing VAT Systems: Some Efficiency Considerations"

by Agha, Ali & Haughton, Jonathan

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  1. Kaplanoglou, Georgia & Newbery, David Michael, 2003. "Indirect Taxation in Greece: Evaluation and Possible Reform," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(5), pages 511-533, September.
  2. Bird, Richard M. & Zolt, Eric M., 2005. "The limited role of the personal income tax in developing countries," Journal of Asian Economics, Elsevier, vol. 16(6), pages 928-946, December.
  3. Christian EBEKE & Hélène EHRHART, 2011. "Does VAT reduce the instability of tax revenues?," Working Papers 201124, CERDI.
  4. Kelly D. Edmiston & Richard M. Bird, 2004. "Taxing Consumption in Jamaica:The GCT and the SCT," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0432, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  5. Benno Torgler & Christoph A. Schaltegger, 2006. "Tax Morale: A Survey with a Special Focus on Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 142(III), pages 395-425, September.
  6. Sour, Laura, 2003. "Rentabilidad del gasto para la fiscalización del IVA en México: un punto de partida para la reforma administrativa del Sistema de Administración Tributaria
    [Return of the enforcement expending on V
    ," MPRA Paper 52186, University Library of Munich, Germany.
  7. Jorge Martinez-Vazquez & Richard M. Bird, 2010. "Value Added Tax: Onward and Upward?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1026, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  8. 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.
  9. Keen, Michael & Lockwood, Ben, 2007. "The Value Added Tax : Its Causes and Consequences," The Warwick Economics Research Paper Series (TWERPS) 801, University of Warwick, Department of Economics.
  10. 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.
  11. Claudio Agostini & Claudia Martinez, 2013. "Tax Credits Response to Tax Enforcement: Evidence from a Quasi-Experiment in Chile," Working Papers wp_029, Adolfo Ibáñez University, School of Government.
  12. 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.
  13. Hana Zídková, 2014. "Determinants of VAT Gap in EU," Prague Economic Papers, University of Economics, Prague, vol. 2014(4), pages 514-530.
  14. Luca Barbone & Misha V. Belkindas & Leon Bettendorf & Richard Bird & Mikhail Bonch-Osmolovskiy & Michael Smart, 2013. "Study to quantify and analyse the VAT Gap in the EU-27 Member States," CASE Network Reports 0116, CASE-Center for Social and Economic Research.
  15. Pablo Serra, 2000. "Measuring the Performance of Chile's Tax Administration," Documentos de Trabajo 77, Centro de Economía Aplicada, Universidad de Chile.
  16. Stephen Smith & Michael Keen, 2007. "VAT Fraud and Evasion; What Do We Know, and What Can be Done?," IMF Working Papers 07/31, International Monetary Fund.
  17. Ebru Canikalp & Ilter Unlukaplan & Muhammed Celik, 2016. "Estimating Value Added Tax Gap in Turkey," International Journal of Innovation and Economic Development, Inovatus Services Ltd., vol. 2(3), pages 18-25, August 10.
  18. Cnossen,Sijbren, 2002. "Tax policy in the european union, A review of issues and options," Research Memorandum 023, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
  19. Sijbren Cnossen, 2002. "Tax Policy in the European Union: A Review of Issues and Options," CESifo Working Paper Series 758, CESifo Group Munich.
  20. Mitra, Pradeep & Stern, Nicholas, 2003. "Tax systems in transition," Policy Research Working Paper Series 2947, The World Bank.
  21. Arturo Antón-Sarabia & Fausto Hernández-Trillo, 2010. "VAT Collection and Social Security Contributions under Tax Evasion: Is There a Link?," Working papers DTE 480, CIDE, División de Economía.
  22. Benno Torgler & Christoph A. Schaltegger, 2005. "Tax Morale and Fiscal Policy," CREMA Working Paper Series 2005-30, Center for Research in Economics, Management and the Arts (CREMA).
  23. Cemile Sancak & Jing Xing & Ricardo Velloso, 2010. "Tax Revenue Response to the Business Cycle," IMF Working Papers 10/71, International Monetary Fund.
  24. Glenn Jenkins & CHUN-YAN KUO & Andrey Klevchuk, 2007. "Diagnosis of Indirect Taxes and the Taxation of International Trade in the Dominican Republic," Development Discussion Papers 2007-01, JDI Executive Programs.
  25. Glenn Jenkins & Bahro BERHAN, 2004. "The Economic Cost of "Clever" Tax Administration Ideas," Development Discussion Papers 2004-02, JDI Executive Programs.
  26. Pablo Serra, 2000. "Fundamentos para una Reforma Tributaria en Chile," Latin American Journal of Economics-formerly Cuadernos de Economía, Instituto de Economía. Pontificia Universidad Católica de Chile., vol. 37(111), pages 299-322.
  27. Giovanni Immordino & Francesco Flaviano Russo, 2016. "Cashless Payments and Tax Evasion," CSEF Working Papers 445, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
  28. Tigran Poghosyan, 2011. "Assessing the Variability of Tax Elasticities in Lithuania," IMF Working Papers 11/270, International Monetary Fund.
  29. Kent Matthews, 2003. "VAT Evasion and VAT Avoidance: Is there a European Laffer curve for VAT?," International Review of Applied Economics, Taylor & Francis Journals, vol. 17(1), pages 105-114.
  30. Pablo Serra, 1998. "El Sistema Impositivo y su Efecto en el Funcionamiento de la Economía: Una Revisión de la Literatura," Working Papers Central Bank of Chile 39, Central Bank of Chile.
  31. International Monetary Fund, 2011. "Republic of Lithuania; Selected Issues Paper," IMF Staff Country Reports 11/327, International Monetary Fund.
  32. Daniela Penu, 2016. "Indirect Taxes in Romania – an Econometric Analysis," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 2(1), pages 121-128, March.
  33. Pablo Serra, 1998. "Evaluación del Sistema Tributario Chileno y Propuesta de Reforma," Working Papers Central Bank of Chile 40, Central Bank of Chile.
  34. Kent Matthews & Jean Lloyd-Williams, 2001. "The VAT-Evading Firm and VAT Evasion: An Empirical Analysis," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 8(1), pages 39-49.
  35. Shkendije Demalijaj Ukaj, 2014. "Tax Evasion and the Impact on Economic Growth Acta Universitatis Danubius. OEconomica," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 10(6), pages 18-32, December.
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