Fiscal Efficiency of VAT in EU Member States
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- Donna Bobek & Robin Roberts & John Sweeney, 2007. "The Social Norms of Tax Compliance: Evidence from Australia, Singapore, and the United States," Journal of Business Ethics, Springer, vol. 74(1), pages 49-64, August.
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"Why do people pay taxes? Prospect theory versus expected utility theory,"
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- Sanjit Dhami & Ali al-Nowaihi, 2005. "Why Do People Pay Taxes? Prospect Theory Versus Expected Utility Theory," Discussion Papers in Economics 05/23, Division of Economics, School of Business, University of Leicester, revised Aug 2006.
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- Tyutyuryukov Vladimir, 2016. "What can VAT Statistics Tell Politicians? (with a Focus on EAEU Data)," NISPAcee Journal of Public Administration and Policy, Sciendo, vol. 9(2), pages 239-269, December.
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Keywords
VAT; Efficiency; Policy Gap; Non-Compliance Gap;All these keywords.
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