A general equilibrium model of Value Added Tax evasion: an application to Pakistan
Author:
Publisher
Springer Science and Business Media LLC
Subject
Economics and Econometrics
Link
https://link.springer.com/content/pdf/10.1007/s10368-022-00530-z.pdf
Reference44 articles.
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3. Aguirre, C. A., and Shome, P. (1988). The Mexican value-added tax (VAT): methodology for calculating the base. National tax journal, 543–554.
4. Akitoby B, Baum A, Hackney C, Harrison O, Primus K, Salins V (2018) Tax revenue mobilization episodes in emerging markets and low-income countries: Lessons from a new dataset. IMF Working Paper No. 18/234. https://doi.org/10.5089/9781484361535.001
5. Allingham MG, Sandmo A (1972) Income tax evasion: a theoretical analysis. J Public Econ 1(3–4):323–338
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