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Optimal Tax Design and Enforcement with an Informal Sector
14 references·4 citing·48 second hop
Optimal Tax Design and Enforcement with an Informal Sector (2009)Optimal Tax Design and Enforcement with a…VAT, tariffs, and withholding: Border taxes and informality in developing countries (2008)VAT, tariffs, and withholding…The Informal Sector (2007)The Informal SectorTax Structure in Developing Countries: Many Puzzles and a Possible Explanation (2005)Tax Structure in Developing C…Tax Revenue and (or?) Trade Liberalization (2005)Tax Revenue and (or?) Trade L…Tax Revenue and (or?) Trade Liberalization (2005)Tax Revenue and (or?) Trade L…Taxation base in developing countries (2004)Taxation base in developing c…On selective indirect tax reform in developing countries (2004)On selective indirect tax ref…The optimal threshold for a value-added tax (2003)The optimal threshold for a v…The optimal elasticity of taxable income (2002)The optimal elasticity of tax…VAT Base Broadening, Self Supply, and the Informal Sector (2001)VAT Base Broadening, Self Sup…The Modern VAT (2001)The Modern VATTaxation and Economic Efficiency (2001)Taxation and Economic Efficie…Coordinating Tariff Reduction and Domestic Tax Reform (1999)Coordinating Tariff Reduction…Lectures in Public Economics. (1982)Lectures in Public Economics.Border tax adjustments and tariff‐tax reforms with consumption pollution (2019)Border tax adjustments and ta…In Praise of Frank Ramsey's Contribution to the Theory of Taxation (2015)In Praise of Frank Ramsey's C…An evasive topic: theorizing about the hidden economy (2011)An evasive topic: theorizing …Revenue Mobilization in Sub-Saharan Africa: Challenges from Globalization (2009)Revenue Mobilization in Sub-S…The Theory of International Trade. (1937)Theory of International Trade (1980)Export subsidies and international market share rivalry (1985)Tax Policy for Emerging Markets: Developing Countries (2000)Biases in Dynamic Models with Fixed Effects (1981)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Econometric Analysis of Cross Section and Panel Data (2001)Taxation and State-Building in Developing Countries (2008)Property Rights and Economic Development* (2010)State Capacity, Conflict, and Development (2010)Migration unemployment and development: a two-sector analysis. (1970)The causes of corruption: a cross-national study (2000)The Regulation of Entry (2000)On Tax Efforts and Colonial Heritage in Africa (2010)Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research (2014)The Long Shadow of Informality: Challenges and Policies (2022)The Pure Theory of Public Expenditure (1954)An Exploration in the Theory of Optimum Income Taxation (1971)An Almost Ideal Demand System (1980)Environmental Taxation and Regulation (2001)Tax Challenges Facing Developing Countries (2008)Wealth Taxation and Wealth Accumulation: Theory and Evidence From Denmark* (2019)Benefit-Cost Analysis and Trade Policies (1974)Shadow Economies: Size, Causes, and Consequences (2000)The VAT in Developing and Transitional Countries (2007)The value added tax: Its causes and consequences (2009)Tackling Vulnerability in the Informal Economy (2019)Econometric policy evaluation: A critique (1976)Equality and Efficiency: The Big Tradeoff (1980)Lectures on Public Economics. (1981)Estimating Taxable Income Responses Using Danish Tax Reforms (2014)How Can Scandinavians Tax So Much? (2014)Optimal Tax Administration (2017)On the Size Distribution of Business Firms (1978)Dodging the grabbing hand: the determinants of unofficial activity in 69 countries (2000)To Formalize or Not to Formalize? Comparisons of Microenterprise Data from Southern and East Africa (2009)Work and Wellbeing in Informal Economies: The Regulative Roles of Institutions of Identity and the State (2009)Value-Added Taxes, Chain Effects, and Informality (2010)The design of tax structure: Direct versus indirect taxation (1976)Dynamic Fiscal Policy. (1989)Why Do More Open Economies Have Bigger Governments? (1996)Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries (2016)Pigou, Tiebout, property taxation, and the underprovision of local public goods (1986)Fiscal policy and growth: evidence from OECD countries (1999)The effects of government ownership on bank lending (2003)Subnational Taxes in Developing Countries: The Way Forward (2008)Under the Radar: The Effects of Monitoring Firms on Tax Compliance (2018)Informality, Consumption Taxes, and Redistribution (2023)
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References

  • 1982Lectures in Public Economics.1,556 cited
  • 2005Tax Revenue and (or?) Trade Liberalization684 cited
  • 2004On selective indirect tax reform in developing countries507 cited
  • 2001The Modern VAT453 cited
  • 2002The optimal elasticity of taxable income299 cited
  • 2001Taxation and Economic Efficiency266 cited
  • 2004Taxation base in developing countries249 cited
  • 2007The Informal Sector229 cited
  • 2003The optimal threshold for a value-added tax228 cited
  • 1999Coordinating Tariff Reduction and Domestic Tax Reform199 cited
  • 2008VAT, tariffs, and withholding: Border taxes and informality in developing countries162 cited
  • 2001VAT Base Broadening, Self Supply, and the Informal Sector146 cited
  • 2005Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation133 cited
  • 2005Tax Revenue and (or?) Trade Liberalization109 cited

Cited by

  • 2009Revenue Mobilization in Sub-Saharan Africa: Challenges from Globalization103 cited
  • 2015In Praise of Frank Ramsey's Contribution to the Theory of Taxation

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91 cited
  • 2011An evasive topic: theorizing about the hidden economy69 cited
  • 2019Border tax adjustments and tariff‐tax reforms with consumption pollution16 cited