Optimal sales tax rebates and tax enforcement consumers-Reference-Cited by-同舟云学术

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Optimal sales tax rebates and tax enforcement consumers

Published:2014-10-29 Issue:2 Volume:67 Page:479-493
ISSN:1464-3812
Container-title:Oxford Economic Papers
language:en
Short-container-title:

Author:

Arbex Marcelo,Mattos Enlinson

Publisher

Oxford University Press (OUP)

Subject

Economics and Econometrics

Link

http://academic.oup.com/oep/article-pdf/67/2/479/16844380/gpu029.pdf

Reference42 articles.

1. A theory of social custom, of which unemployment may be one consequence;Akerlof;Quarterly Journal of Economics,1980

2. Income tax evasion: a theoretical analysis;Allingham;Journal of Public Economics,1972

3. Sizing the problem of the hard-to-tax;Alm,2004

4. Tax reform in Latin America: a review of some recent experiences;Bird;Latin American Research Review,1992

Cited by 6 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. Income tax credits for consumer services: A tool for tackling VAT evasion?;Journal of Public Economics;2023-04

2. Spillover effects of VAT Self-enforcement properties: Evidence based on the replacement of business tax with VAT reform;China Journal of Accounting Research;2023-03

3. Consumers as Tax Auditors;American Economic Review;2019-09-01

4. Consumers as VAT "Evaders": Incidence, Social Bias, and Correlates in Colombia;Economía;2019

5. Fighting Tax Evasion by Discouraging the Use of Cash?;Fiscal Studies;2018-04-16

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