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Does VAT reduce the instability of tax revenues?. (2012). Ebeke, Christian Hubert ; Ehrhart, Helene.
In: Working Papers.
RePEc:hal:wpaper:halshs-00617272.

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  1. Robust structural determinants of public deficits in developing countries.. (2020). Do, Isabelle ; Gnimassoun, Blaise.
    In: Working Papers of BETA.
    RePEc:ulp:sbbeta:2020-15.

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References

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Cocites

Documents in RePEc which have cited the same bibliography

  1. What drives the VAT gap in the European Union?. (2019). Szczypiska, Agnieszka .
    In: MF Working Papers.
    RePEc:ris:mfplwp:0030.

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  2. Spillovers of tax audits in Greek tourist destinations. (2019). Eleftheriou, Konstantinos.
    In: Annals of Tourism Research.
    RePEc:eee:anture:v:76:y:2019:i:c:p:334-337.

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  3. Tax transition in developing countries: Do VAT and excises really work?. (2018). Adandohoin, Kodjo.
    In: MPRA Paper.
    RePEc:pra:mprapa:91522.

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  4. Where has the money gone?: The case of Value Added Tax revenue performance in Indonesia. (2018). Iswahyudi, Heru.
    In: MPRA Paper.
    RePEc:pra:mprapa:89876.

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  5. Cashless payments and tax evasion. (2018). Immordino, Giovanni ; Russo, Francesco Flaviano .
    In: European Journal of Political Economy.
    RePEc:eee:poleco:v:55:y:2018:i:c:p:36-43.

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  6. The effect of a fiscal squeeze on tax enforcement: Evidence from a natural experiment in China. (2017). Chen, Shawn Xiaoguang .
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:147:y:2017:i:c:p:62-76.

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  7. Cashless Payments and Tax Evasion. (2016). immordino, giovanni ; Russo, Francesco Flaviano .
    In: CSEF Working Papers.
    RePEc:sef:csefwp:445.

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  8. THE DETERMINANTS OF VALUE ADDED TAX REVENUES IN THE EUROPEAN UNION. (2016). Sarmento, Joaquim .
    In: Portuguese Journal of Management Studies.
    RePEc:pjm:journl:v:xxi:y:2016:i:2:p:79-99.

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  9. Estimating Value Added Tax Gap in Turkey. (2016). Canikalp, Ebru ; Celik, Muhammed ; Unlukaplan, Ilter.
    In: International Journal of Innovation and Economic Development.
    RePEc:mgs:ijoied:v:2:y:2016:i:3:p:18-25.

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  10. Indirect Taxes in Romania – an Econometric Analysis. (2016). Penu, Daniela.
    In: Academic Journal of Economic Studies.
    RePEc:khe:scajes:v:2:y:2016:i:1:p:121-128.

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  11. Tax Potential and Tax Effort: An Empirical Estimation for Non-resource Tax Revenue and VAT’s Revenue. (2016). Brun, Jean ; Diakite, Maimouna.
    In: Working Papers.
    RePEc:hal:wpaper:halshs-01332053.

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  12. Tax Potential and Tax Effort: An Empirical Estimation for Non-Resource Tax Revenue and VAT’s Revenue. (2016). Brun, Jean ; Diakite, Maimouna.
    In: EcoMod2016.
    RePEc:ekd:009007:9537.

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  13. Tax Potential and Tax Effort: An Empirical Estimation for Non-resource Tax Revenue and VAT’s Revenue. (2016). Brun, Jean ; Diakite, Maimouna.
    In: Working Papers.
    RePEc:cdi:wpaper:1814.

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  14. The welfare impacts of a revenue-neutral switch from tariffs to VAT with intermediate inputs and a VAT threshold. (2015). Paz, Lourenco.
    In: The Journal of International Trade & Economic Development.
    RePEc:taf:jitecd:v:24:y:2015:i:4:p:465-498.

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  15. Evidence on the Responsiveness of Export-Related VAT Evasion to VAT Rates in the EU. (2014). Bakija, Jon ; Badinski, Ivan.
    In: Department of Economics Working Papers.
    RePEc:wil:wileco:2014-06.

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  16. Determinants of VAT Gap in EU. (2014). Zidkova, Hana.
    In: Prague Economic Papers.
    RePEc:prg:jnlpep:v:2014:y:2014:i:4:id:496:p:514-530.

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  17. Value Added Tax Gap in the Czech Republic. (2014). Stavjaova, Jana.
    In: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis.
    RePEc:mup:actaun:actaun_2014062061427.

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  18. Tax Evasion and the Impact on Economic Growth Acta Universitatis Danubius. OEconomica. (2014). Ukaj, Shkendije Demalijaj .
    In: Acta Universitatis Danubius. OEconomica.
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  19. Tax Credits Response to Tax Enforcement: Evidence from a Quasi-Experiment in Chile. (2013). Martínez A., Claudia ; Agostini, Claudio.
    In: Working Papers.
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  20. Study to quantify and analyse the VAT Gap in the EU-27 Member States. (2013). Smart, Michael ; Bird, Richard ; Barbone, Luca ; Bettendorf, Leon ; Belkindas, Misha V. ; Bonch-Osmolovskiy, Mikhail.
    In: CASE Network Reports.
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  21. VAT Collection and Social Security Contributions: Is There a Link?. (2013). HERNANDEZ-TRILLO, FAUSTO ; Antón-Sarabia, Arturo ; Anton-Sarabia, Arturo .
    In: IDB Publications (Working Papers).
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  22. The Costs of VAT: A Review of the Literature. (2012). Bird, Richard ; Barbone, Luca ; Caro, Jaime Vazquez .
    In: CASE Network Reports.
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  23. Does VAT reduce the instability of tax revenues?. (2012). Ebeke, Christian Hubert ; Ehrhart, Helene.
    In: Working Papers.
    RePEc:hal:wpaper:halshs-00617272.

    Full description at Econpapers || Download paper

  24. Assessing the Variability of Tax Elasticities in Lithuania. (2011). Poghosyan, Tigran.
    In: IMF Working Papers.
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  25. Fraude fiscal e IVA en España: incidencia en un modelo de equilibrio general.. (2011). Gómez-Plana, Antonio ; Gomez-Plana, Antonio Gomez ; Arzoz, Pedro Pascual.
    In: Hacienda Pública Española.
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  26. Does VAT reduce the instability of tax revenues?. (2011). EHRHART, Helene ; Ebeke, Christian Hubert.
    In: Working Papers.
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  27. Tax Revenue Response to the Business Cycle. (2010). Velloso, Ricardo ; Xing, Jing ; Sancak, Cemile.
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  28. VAT Collection and Social Security Contributions under Tax Evasion: Is There a Link?. (2010). HERNANDEZ-TRILLO, FAUSTO ; Antón-Sarabia, Arturo ; Anton-Sarabia, Arturo ; Hernandez -Trillo, Fausto .
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  29. The value added tax: Its causes and consequences. (2010). Lockwood, Ben ; Keen, Michael.
    In: Journal of Development Economics.
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  30. Value Added Tax: Onward and Upward?. (2010). Martinez-Vazquez, Jorge ; Bird, Richard.
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  31. Diagnosis of Indirect Taxes and the Taxation of International Trade in the Dominican Republic. (2007). Kuo, Chun-Yan ; Jenkins, Glenn ; Klevchuk, Andrey .
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  32. The Value-Added Tax; Its Causes and Consequences. (2007). Keen, Michael ; Lockwood, Ben.
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  33. The Value Added Tax: Its Causes and Consequences. (2007). Lockwood, Ben ; Keen, Michael.
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  34. Tax Morale: A Survey with a Special Focus on Switzerland. (2006). Torgler, Benno ; Schaltegger, Christoph.
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  35. The limited role of the personal income tax in developing countries. (2005). Bird, Richard ; Zolt, Eric M..
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  36. Tax Morale and Fiscal Policy. (2005). Torgler, Benno ; Schaltegger, Christoph.
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  37. The Economic Cost of Clever Tax Administration Ideas. (2004). Jenkins, Glenn ; BERHAN, Bahro .
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  38. Taxing Consumption in Jamaica:The GCT and the SCT. (2004). Edmiston, Kelly ; Bird, Richard.
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  39. Tax systems in transition. (2003). Stern, Nicholas ; Mitra, Pradeep .
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  40. VAT Evasion and VAT Avoidance: Is there a European Laffer curve for VAT?. (2003). Matthews, Kent.
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  41. Rentabilidad del gasto para la fiscalización del IVA en México: un punto de partida para la reforma administrativa del Sistema de Administración Tributaria. (2003). Sour, Laura .
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  42. Tax policy in the european union, A review of issues and options. (2002). Cnossen, Sijbren.
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  43. Tax Policy in the European Union: A Review of Issues and Options. (2002). Cnossen, Sijbren.
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  44. Indirect Taxation in Greece: Evaluation and Possible Reform. (2002). Newbery, David M ; Kaplanoglou, Georgia .
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  45. The VAT-Evading Firm and VAT Evasion: An Empirical Analysis. (2001). Matthews, Kent.
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  46. Have VAT rates reached their limit?: an empirical note. (2000). Matthews, Kent ; Lloyd-Williams, Jean.
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  47. Fundamentos para una Reforma Tributaria en Chile. (2000). Serra, Pablo.
    In: Latin American Journal of Economics-formerly Cuadernos de Economía.
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  48. Measuring the Performance of Chiles Tax Administration. (2000). Serra, Pablo.
    In: Documentos de Trabajo.
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  49. Evaluación del Sistema Tributario Chileno y Propuesta de Reforma. (1998). Serra, Pablo.
    In: Working Papers Central Bank of Chile.
    RePEc:chb:bcchwp:40.

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  50. El Sistema Impositivo y su Efecto en el Funcionamiento de la Economía: Una Revisión de la Literatura. (1998). Serra, Pablo.
    In: Working Papers Central Bank of Chile.
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