Value Added Tax Evasion, Auditing and Transactions Matching
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References listed on IDEAS
- repec:bla:scandj:v:89:y:1987:i:2:p:183-92 is not listed on IDEAS
- Diamond, Peter A & Mirrlees, James A, 1971. "Optimal Taxation and Public Production: I--Production Efficiency," American Economic Review, American Economic Association, vol. 61(1), pages 8-27, March.
- repec:bla:scandj:v:96:y:1994:i:2:p:219-39 is not listed on IDEAS
- Peter A. Diamond & J. A. Mirrlees, 1968. "Optimal Taxation and Public Production," Working papers 22, Massachusetts Institute of Technology (MIT), Department of Economics.
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Citations
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- Arindam Das-Gupta, 2005. "With non-competitive firms, a turnover tax can dominate the VAT," Economics Bulletin, AccessEcon, vol. 8(9), pages 1-6.
- Das-Gupta, Arindam, 2004. "VAT versus the turnover tax with non-competitive firms," Working Papers 04/21, National Institute of Public Finance and Policy.
- Watanabe, Satoshi, 2001. "Electronic Commerce and Indirect Taxation," Economic Review, Hitotsubashi University, vol. 52(1), pages 40-51, January.
- Alejandro Esteller-More, 2004. "Tax Evasion in Interrelated Taxes," Public Economics 0401001, University Library of Munich, Germany.
- Gil S. Epstein & Ira N. Gang, 2010.
"Why Pay Taxes When No One Else Does?,"
Review of Development Economics, Wiley Blackwell, vol. 14(2), pages 374-385, May.
- Epstein, Gil S. & Gang, Ira N., 2009. "Why Pay Taxes When No One Else Does?," IZA Discussion Papers 4153, Institute of Labor Economics (IZA).
- Gil S. Epstein & Ira N. Gang, 2009. "Why Pay Taxes When No One Else Does?," Departmental Working Papers 200902, Rutgers University, Department of Economics.
- Dina Pomeranz, 2015.
"No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax,"
American Economic Review, American Economic Association, vol. 105(8), pages 2539-2569, August.
- Dina Pomeranz, 2013. "No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax," NBER Working Papers 19199, National Bureau of Economic Research, Inc.
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