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The Role of Withholding in the Self-Enforcement of a Value-Added Tax: Evidence from Pakistan
13 references·3 citing·47 second hopsampled
The Role of Withholding in the Self-Enforcement of a Value-Added Tax: Evidence from Pakistan (2020)The Role of Withholding in the Self-Enfor…Consumers as Tax Auditors (2019)Consumers as Tax AuditorsTax revenues and the fiscal cost of trade liberalization, 1792–2006 (2018)Tax revenues and the fiscal c…Not(ch) Your Average Tax System: Corporate Taxation under Weak Enforcement (2018)Not(ch) Your Average Tax Syst…Taxes, informality and income shifting: Evidence from a recent Pakistani tax reform (2017)Taxes, informality and income…Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement (2017)Dodging the Taxman: Firm Misr…Taxation, Information, and Withholding: Evidence from Costa Rica (2016)Taxation, Information, and Wi…No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax (2015)No Taxation without Informati…Value-Added Taxes, Chain Effects, and Informality (2010)Value-Added Taxes, Chain Effe…VAT, tariffs, and withholding: Border taxes and informality in developing countries (2008)VAT, tariffs, and withholding…Putting Firms into Optimal Tax Theory (2006)Putting Firms into Optimal Ta…Tax Revenue and (or?) Trade Liberalization (2005)Tax Revenue and (or?) Trade L…Tax Avoidance, Evasion, and Administration**We are grateful to Wojciech Kopczuk for valuable research assistance. Helpful comments on an earlier draft were received from Jim Alm, Alan Auerbach, Len Burman, Brian Erard, Martin Feldstein, Firouz Gahvari, Roger Gordon, Jim Hines, Jonathan Kesselman, Louis Kaplow, Jim Poterba, Agnar Sandmo, Dan Shaviro, Eric Toder, Gideon Yaniv, the participants at the NYU Law School Colloquium on Tax Policy and Public Finance and the handbook conference held at the University of California at Berkeley. (2002)Tax Avoidance, Evasion, and A…Tax Avoidance, Evasion, and Administration (2000)Tax Avoidance, Evasion, and A…Do tax audits have a dynamic impact? Evidence from corporate income tax administrative data (2024)Do tax audits have a dynamic …Overclaimed refunds, undeclared sales, and invoice mills: Nature and extent of noncompliance in a value-added tax (2022)Overclaimed refunds, undeclar…VAT threshold and small business behavior: evidence from Thai tax returns (2021)VAT threshold and small busin…Income tax evasion: a theoretical analysis (1972)Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark (2011)Corruption in Developing Countries (2012)The behavioralist as tax collector: Using natural field experiments to enhance tax compliance (2017)Tax Compliance and Enforcement (2019)Optimal Environmental Taxation in the Presence of Other Taxes: General Equilibrium Analyses (1994)Cheating Ourselves: The Economics of Tax Evasion (2007)Optimal Taxation and Public Production I: Production Eficiency (2016)Information system and corporate income tax enforcement: Evidence from China (2020)Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia (2021)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)The Origins of State Capacity: Property Rights, Taxation, and Politics (2009)Property Rights and Economic Development* (2010)State Capacity, Conflict, and Development (2010)Dummy Endogenous Variables in a Simultaneous Equation System (1977)On the Size Distribution of Business Firms (1978)Shadow Economies: Size, Causes, and Consequences (2000)MODELING INFORMALITY FORMALLY: HOUSEHOLDS AND FIRMS (2011)Under the Radar: The Effects of Monitoring Firms on Tax Compliance (2018)The Long Shadow of Informality: Challenges and Policies (2022)A Contribution to the Theory of Taxation (1927)Crime and Punishment: An Economic Approach (1968)The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review (2012)Corruption (1993)Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries (2016)The effect of a fiscal squeeze on tax enforcement: Evidence from a natural experiment in China (2017)Informality: Causes and Consequences for Development (2020)Protection For Sale (1992)Economic Reform and the Process of Global Integration (1995)Measuring Business Cycles: Approximate Band-Pass Filters for Economic Time Series (1999)Trade openness, tax reform and tax revenue in developing countries (2019)COVID-19 and the collapse of global trade: building an effective public health response (2021)Tax revenue-economic growth relationship and the role of trade openness in developing countries (2023)Multitask Principal–Agent Analyses: Incentive Contracts, Asset Ownership, and Job Design (1991)Production versus Revenue Efficiency with Limited Tax Capacity: Theory and Evidence from Pakistan (2015)Identifying and Spurring High-Growth Entrepreneurship: Experimental Evidence from a Business Plan Competition (2017)Optimal Tax Administration (2017)The optimal threshold for a value-added tax (2003)On selective indirect tax reform in developing countries (2004)Taxation and Development (2012)The marginal rate of corruption in public programs: Evidence from India (2013)The Effects of the Value-Added Tax on Revenue and Inequality (2018)Getting the word out: Enforcement information dissemination and compliance behavior (2008)Tariffs, enforcement, and customs evasion: Evidence from India (2008)APPLICATIONS OF BEHAVIOURAL ECONOMICS TO TAX EVASION (2012)
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References

  • 2000Tax Avoidance, Evasion, and Administration913 cited
  • 2015No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax821 cited
  • 2005Tax Revenue and (or?) Trade Liberalization684 cited
  • 2019Consumers as Tax Auditors361 cited
  • 2017Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement279 cited
  • 2002Tax Avoidance, Evasion, and Administration**We are grateful to Wojciech Kopczuk for valuable research assistance. Helpful comments on an earlier draft were received from Jim Alm, Alan Auerbach, Len Burman, Brian Erard, Martin Feldstein, Firouz Gahvari, Roger Gordon, Jim Hines, Jonathan Kesselman, Louis Kaplow, Jim Poterba, Agnar Sandmo, Dan Shaviro, Eric Toder, Gideon Yaniv, the participants at the NYU Law School Colloquium on Tax Policy and Public Finance and the handbook conference held at the University of California at Berkeley.219 cited
  • 2010Value-Added Taxes, Chain Effects, and Informality191 cited
  • 2008VAT, tariffs, and withholding: Border taxes and informality in developing countries162 cited
  • 2006Putting Firms into Optimal Tax Theory147 cited
  • 2018Tax revenues and the fiscal cost of trade liberalization, 1792–2006122 cited
  • 2017Taxes, informality and income shifting: Evidence from a recent Pakistani tax reform94 cited
  • 2016Taxation, Information, and Withholding: Evidence from Costa Rica53 cited
  • 2018Not(ch) Your Average Tax System: Corporate Taxation under Weak Enforcement

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46 cited

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  • 2024Do tax audits have a dynamic impact? Evidence from corporate income tax administrative data51 cited
  • 2021VAT threshold and small business behavior: evidence from Thai tax returns50 cited
  • 2022Overclaimed refunds, undeclared sales, and invoice mills: Nature and extent of noncompliance in a value-added tax47 cited