References

• 1976The design of tax structure: Direct versus indirect taxation1,738 cited
• 2015No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax821 cited
• 2019Consumers as Tax Auditors361 cited
• 2015Production versus Revenue Efficiency with Limited Tax Capacity: Theory and Evidence from Pakistan256 cited
• 2010Value-Added Taxes, Chain Effects, and Informality191 cited
• 2006VAT Fraud and Evasion: What Do We Know and What Can Be Done?186 cited
• 2019Casting a Wider Tax Net: Experimental Evidence from Costa Rica96 cited
• 2021Taxing Property in Developing Countries: Theory and Evidence from Mexico58 cited
• 2020The Role of Withholding in the Self-Enforcement of a Value-Added Tax: Evidence from Pakistan52 cited
• 2018Not(ch) Your Average Tax System: Corporate Taxation under Weak Enforcement46 cited
• 2019Tax Administration vs. Tax Rates: Evidence from Corporate Taxation in Indonesia45 cited

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