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Overclaimed Refunds, Undeclared Sales, and Invoice Mills: Nature and Extent of Noncompliance in a Value-Added Tax. (2020). Waseem, Mazhar .
In: CESifo Working Paper Series.
RePEc:ces:ceswps:_8231.

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  1. The Double Dividend of a Joint Tariff and VAT Reform: Evidence from Iran. (2021). Yousefi, Kowsar ; Vesal, Mohammad.
    In: MPRA Paper.
    RePEc:pra:mprapa:107377.

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  2. VAT threshold and small business behavior: evidence from Thai tax returns. (2021). Muthitacharoen, Athiphat ; Burong, Trongwut ; Wanichthaworn, Wonma.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:28:y:2021:i:5:d:10.1007_s10797-021-09672-3.

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  3. Informality, Consumption Taxes and Redistribution. (2020). Gadenne, Lucie ; Bachas, Pierre ; Jensen, Anders.
    In: The Warwick Economics Research Paper Series (TWERPS).
    RePEc:wrk:warwec:1277.

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  4. Informality, Consumption Taxes and Redistribution. (2020). Gadenne, Lucie ; Jensen, Anders ; Bachas, Pierre Jean.
    In: Policy Research Working Paper Series.
    RePEc:wbk:wbrwps:9267.

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  5. Informality, Consumption Taxes, and Redistribution. (2020). Gadenne, Lucie ; Jensen, Anders ; Bachas, Pierre.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:27429.

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  6. Informality, Consumption Taxes and Redistribution. (2020). Gadenne, Lucie ; Jensen, Anders ; Bachas, Pierre.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:14945.

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  7. Informality, Consumption Taxes and Redistribution. (2020). Jensen, Anders ; Gadenne, Lucie ; Bachas, Pierre.
    In: CAGE Online Working Paper Series.
    RePEc:cge:wacage:487.

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  8. Taxing Goods and Services in a Digital Era. (2020). Agrawal, David ; Fox, William F.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_8708.

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References

References cited by this document

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  22. SHAH, JAWAD A. 2019. Using Computerized Information to Enforce V AT: Evidence from Pakistan. Mimeo.
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  23. SLEMROD, JOEL, REHMAN, OBEID UR, & WASEEM, MAZHAR. 2019. Pecuniary and non-pecuniary motivations for tax compliance: Evidence from Pakistan.

  24. SLEMROD, JOEL. 2007. Cheating Ourselves: The Economics of Tax Evasion. Journal of Economic Perspectives, 21(1), 25–48.

  25. STIGLITZ, JOSEPH E. 2010. Development-oriented tax policy. Taxation in developing countries: Six case studies and policy implications, 11–36.
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  26. WASEEM, MAZHAR. 2018a. Taxes, Informality and Income Shifting: Evidence from a Recent Pakistani Tax Reform. Journal of Public Economics, 157, 41–77.
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  27. WASEEM, MAZHAR. 2018b. Using Movement of Exemption Cutoff to Estimate Tax Evasion: Evidence from Pakistan. Working Paper, University of Manchester.
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  28. WASEEM, MAZHAR. 2019a. Does Cutting the Tax Rate to Zero Induce Behavior Different from Other Tax Cuts? Evidence from Pakistan. Working Paper, University of Manchester.
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  29. WASEEM, MAZHAR. 2019b. Information, Asymmetric Incentives, or Withholding: Understanding the Self-Enforcment of Value-added Tax. Working Paper, University of Manchester.
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  30. WASEEM, MAZHAR. 2020. The Role of Withholding in the Self-Enforcement of a Value-Added Tax: Evidence from Pakistan. Working Paper, University of Manchester. FIGURE I: INPUT OUTPUT LINKAGES A: Real Supply Chain Bottom Middle Export Retail B: Supply Chain With an Invoice Mill Bottom Middle Export Retail Mill
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