The Collection Efficiency of the Value Added Tax: Theory and International Evidence
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National Bureau of Economic Research
Cited by 15 articles. 订阅此论文施引文献 订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献
1. European VAT collection under the stress: Best to use few reduced rates;Journal of Policy Modeling;2024-08
2. Long-Term Asymmetric Impact of VAT on Domestic Investment in Nigeria;Organizations and Markets in Emerging Economies;2023-12-27
3. Value-Added Tax Change Implementation Aftermath: A Case of MTN;Open Journal of Business and Management;2023
4. Goods and Services Tax efficiency across Indian States: panel stochastic frontier analysis;Indian Economic Review;2020-09-08
5. Factors of the Value Added Tax Collection Efficiency in the Republic of Serbia;Economic Themes;2019-03-01
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