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The Costs of VAT: A Review of the Literature
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The Costs of VAT: A Review of the Literature (2012)The Costs of VAT: A Review of the Literat…VALUE-ADDED TAX AND EXCISES (2010)VALUE-ADDED TAX AND EXCISESSubnational taxation in developing countries: a review of the literature (2010)Subnational taxation in devel…Administration and compliance (2010)Administration and complianceTax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability (2008)Tax Effort in Developing Coun…VAT Fraud and Evasion: What Do We Know, and What Can Be Done? (2007)VAT Fraud and Evasion: What D…The VAT in Developing and Transitional Countries (2007)The VAT in Developing and Tra…Eurostat-OECD Methodological Manual on Purchasing Power Parities (2007)Eurostat-OECD Methodological …The Collection Efficiency of the Value Added Tax: Theory and International Evidence (2005)The Collection Efficiency of …Benchmarking tax systems (2005)Benchmarking tax systemsStudying the Studies: An Overview of Recent Research Into Taxation Operating Costs (2003)Studying the Studies: An Over…The Modern VAT (2001)The Modern VATDesigning Vat Systems: Some Efficiency Considerations (1996)Designing Vat Systems: Some E…Administrative and compliance costs of taxation and public transfers in the Netherlands (1994)Administrative and compliance…Administrative and Compliance Costs of Taxation. (1990)Administrative and Compliance…The Compliance Cost of the U.S. Individual Income Tax System (1984)The Compliance Cost of the U.…THE COMPLIANCE COST OF THE U.S. INDIVIDUAL INCOME TAX SYSTEM (1984)THE COMPLIANCE COST OF THE U.…The General Theory of Employment, Interest and Money. (1936)The Regulation of Entry (2000)Political Economics: Explaining Economic Policy (2002)The Politics of World Polity: Script-writing in International Organizations (2017)Under the Radar: The Effects of Monitoring Firms on Tax Compliance (2018)Consumers as Tax Auditors (2019)The quality of government (1999)The Mystery of Capital: Why Capitalism Triumphs in the West and Fails Everywhere Else (2000)Institutions Rule: The Primacy of Institutions Over Geography and Integration in Economic Development (2002)Causes and Consequences of Tax Morale: An Empirical Investigation (2008)Natural resources: A curse on education spending? (2016)FROM THE LAB TO THE FIELD: A REVIEW OF TAX EXPERIMENTS (2017)In the Netherlands (1961)Recent developments in DEA (1990)The European Union: Economics and Policies (2000)The limited role of the personal income tax in developing countries (2005)Effects on Financial Globalization on Developing Countries: Some Empirical Evidence (2004)Tax Rates and Tax Evasion: Evidence from “Missing Imports” in China (2004)Tax Revenue and (or?) Trade Liberalization (2005)Economic Growth with Constraints on Tax Revenues and Public Debt: Implications for Fiscal Policy and Cross-Country Differences (2007)Tax Revenue Trends in Asia and Latin America: A Comparative Analysis (2015)Cashless payments and tax evasion (2017)The design of tax structure: Direct versus indirect taxation (1976)The Effects of Male and Female Labor Supply on Commodity Demands (1991)Cheating Ourselves: The Economics of Tax Evasion (2007)Tax evasion and competition (2011)'Fiscal Devaluation' and Fiscal Consolidation: The VAT in Troubled Times (2012)Dynamic Fiscal Policy. (1989)Why Do More Open Economies Have Bigger Governments? (1996)The value added tax: Its causes and consequences (2009)Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries (2016)Understanding Taxpaying Behavior: A Conceptual Framework with Implications for Research (1987)Taxation with representation (1993)Tax compliance of small business owners (2012)Fiscal policy and economic growth (1993)Fiscal Policy and Economic Growth: An Empirical Investigation (1993)The Costs of Taxation and the Marginal Efficiency Cost of Funds (1996)Institutions and the Demands of Justice (1998)Tax Structures and FDI: The Deterrent Effects of Complexity and Uncertainty (2003)The Political Economy of Property Tax Reform (2014)Intergovernmental Fiscal Transfers and Local Incentives and Responses: The Case of Indonesia (2015)Decentralization for improving the provision of public services in developing countries: A critical review (2020)
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References

  • 2001The Modern VAT453 cited
  • 2008Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability424 cited
  • 2007The VAT in Developing and Transitional Countries381 cited
  • 1990Administrative and Compliance Costs of Taxation.307 cited
  • 1996Designing Vat Systems: Some Efficiency Considerations206 cited
  • 1984THE COMPLIANCE COST OF THE U.S. INDIVIDUAL INCOME TAX SYSTEM149 cited
  • 2010Subnational taxation in developing countries: a review of the literature147 cited
  • 1984The Compliance Cost of the U.S. Individual Income Tax System146 cited
  • 2005The Collection Efficiency of the Value Added Tax: Theory and International Evidence134 cited
  • 2007VAT Fraud and Evasion: What Do We Know, and What Can Be Done?130 cited
  • 2010VALUE-ADDED TAX AND EXCISES115 cited
  • 2007Eurostat-OECD Methodological Manual on Purchasing Power Parities103 cited
  • 1994Administrative and compliance costs of taxation and public transfers in the Netherlands89 cited
  • 2010Administration and compliance82 cited
  • 2003Studying the Studies: An Overview of Recent Research Into Taxation Operating Costs81 cited

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  • 2005Benchmarking tax systems68 cited
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