Contracting out: The Importance of a Solution for the VAT Distortion
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- Bird, Richard M. & Mintz, Jack M. & Wilson, Thomas A., 2006. "Coordinating Federal and Provincial Sales Taxes: Lessons From the Canadian Experience," National Tax Journal, National Tax Association;National Tax Journal, vol. 59(4), pages 889-903, December.
- Kelly D. Edmiston & Richard M. Bird, 2007.
"Taxing Consumption in Jamaica,"
Public Finance Review, , vol. 35(1), pages 26-56, January.
- Richard M. Bird & Kelly D. Edmiston, 2006. "Taxing consumption in Jamaica," Community Affairs Research Working Paper 2006-01, Federal Reserve Bank of Kansas City.
- Marko Krause & Alexander Lahmann, 2023. "The tax advantage of public firms over private firms in the German household solid waste disposal industry," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 94(2), pages 549-574, June.
- Sijbren Cnossen, 2012. "Taxing Consumption or Income: Du Pareil au Meme," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 5(13), March.
- Copenhagen Economics & KPMG, 2011. "VAT in the Public Sector and Exemptions in the Public Interest," Taxation Studies 0037, Directorate General Taxation and Customs Union, European Commission.
- Panu Poutvaara & Andreas Wagener, 2008.
"Why is the public sector more labor-intensive? A distortionary tax argument,"
Journal of Economics, Springer, vol. 94(2), pages 105-124, July.
- Poutvaara, Panu & Wagener, Andreas, 2004. "Why Is the Public Sector More Labor-Intensive? A Distortionary Tax Argument," IZA Discussion Papers 1413, Institute of Labor Economics (IZA).
- Poutvaara, Panu & Wagener, Andreas, 2008. "Why is the public sector more labor-intensive? A distortionary tax argument," Munich Reprints in Economics 19825, University of Munich, Department of Economics.
- Panu Poutvaara & Andreas Wagener, 2004. "Why is the Public Sector More Labor-Intensive? A Distortionary Tax Argument," CESifo Working Paper Series 1259, CESifo.
- Sijbren Cnossen, 2022. "The C-inefficiency of the EU-VAT and what can be done about it," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(1), pages 215-236, February.
- Wassenaar, M.C. & Dijkgraaf, E. & Gradus, R.H.J.M., 2007. "Contracting out: Dutch municipalities reject the solution for the VAT-distortion," Serie Research Memoranda 0003, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
- Copenhagen Economics, 2013. "VAT in the Public Sector and Exemptions in the Public Interest," Taxation Studies 0045, Directorate General Taxation and Customs Union, European Commission.
- Leon Bettendorf & Sijbren Cnossen, 2014. "The Long Arm of the European VAT, Exemplified by the Dutch Experience," CESifo Working Paper Series 4730, CESifo.
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JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
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