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Production versus revenue efficiency with limited tax capacity: theory and evidence from Pakistan
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Cited by:
- Andreas R. Kostøl & Andreas S. Myhre, 2021.
"Labor Supply Responses to Learning the Tax and Benefit Schedule,"
American Economic Review, American Economic Association, vol. 111(11), pages 3733-3766, November.
- Kostøl, Andreas Ravndal & Myhre, Andreas S., 2020. "Labor Supply Responses to Learning the Tax and Benefit Schedule," IZA Discussion Papers 13900, Institute of Labor Economics (IZA).
- Marcelo Arbex & Enlinson Mattos, 2020.
"Limited Tax Capacity and the Optimal Taxation of Firms,"
Working Papers
2008, University of Windsor, Department of Economics.
- Arbex, Marcelo Aarestru & Mattos, Enlinson, 2020. "Limited tax capacity and the optimal taxation of firms," Textos para discussão 539, FGV EESP - Escola de Economia de São Paulo, Fundação Getulio Vargas (Brazil).
- Cilliers, Jacobus & Kasirye, Ibrahim & Leaver, Clare & Serneels, Pieter & Zeitlin, Andrew, 2018.
"Pay for locally monitored performance? A welfare analysis for teacher attendance in Ugandan primary schools,"
Journal of Public Economics, Elsevier, vol. 167(C), pages 69-90.
- Cilliers, Jacobus & Kasirye, Ibrahim & Leaver, Clare & Serneels, Pieter & Zeitlin, Andrew, 2016. "Pay for Locally Monitored Performance? A Welfare Analysis for Teacher Attendance in Ugandan Primary Schools," IZA Discussion Papers 10118, Institute of Labor Economics (IZA).
- Leaver, Clare & Cilliers, Jacobus & Kasirye, Ibrahim & Serneels, Pieter & Zeitlin, Andrew, 2018. "Pay for locally monitored performance? A welfare analysis for teacher attendance in Ugandan primary schools," CEPR Discussion Papers 12836, C.E.P.R. Discussion Papers.
- Jacobus, Cilliers & Ibrahim, Kasirye & Clare, Leaver & Pieter, Serneels & Andrew, Zeitlink, 2016. "Pay For Locally Monitored Performance- A Welfare Analysis for Teacher Attendance in Ugandan Primary Schools," Occasional Papers 244098, Economic Policy Research Centre (EPRC).
- Al-Karablieh, Yazan & Koumanakos, Evangelos & Stantcheva, Stefanie, 2021.
"Clearing the bar: Improving tax compliance for small firms through target setting,"
Journal of International Economics, Elsevier, vol. 130(C).
- Yazan Al-Karablieh & Evangelos Koumanakos & Stefanie Stantcheva, 2020. "Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting," NBER Chapters, in: NBER International Seminar on Macroeconomics 2020, National Bureau of Economic Research, Inc.
- Stantcheva, Stefanie & Al-Karablieh, Yazan & Koumanakos, Evangelos, 2020. "Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting," CEPR Discussion Papers 15215, C.E.P.R. Discussion Papers.
- Yazan Al-Karablieh & Evangelos Koumanakos & Stefanie Stantcheva, 2020. "Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting," NBER Working Papers 27770, National Bureau of Economic Research, Inc.
- Katherine Cuff & Steeve Mongrain & Joanne Roberts, 2016. "Dual Corporate Tax Evasion," Discussion Papers dp16-12, Department of Economics, Simon Fraser University.
- Bergolo, Marcelo & Burdin, Gabriel & De Rosa, Mauricio & Giaccobasso, Matias & Leites, Martin, 2019.
"Tax Bunching at the Kink in the Presence of Low Capacity of Enforcement: Evidence from Uruguay,"
IZA Discussion Papers
12286, Institute of Labor Economics (IZA).
- Marcelo Bergolo & Gabriel Burdin & Mauricio De Rosa & Matias Giaccobasso & Martín Leites, 2019. "Tax bunching at the Kink in the Presence of Low Capacity of Enforcement: Evidence From Uruguay," Documentos de Trabajo (working papers) 19-05, Instituto de EconomÃa - IECON.
- Lucie Gadenne, 2017.
"Tax Me, but Spend Wisely? Sources of Public Finance and Government Accountability,"
American Economic Journal: Applied Economics, American Economic Association, vol. 9(1), pages 274-314, January.
- Gadenne, Lucie, 2016. "Tax Me, But Spend Wisely? Sources of Public Finance and Government Accountability," CAGE Online Working Paper Series 289, Competitive Advantage in the Global Economy (CAGE).
- Gadenne, Lucie, 2016. "Tax Me, But Spend Wisely? Sources of Public Finance and Government Accountability," The Warwick Economics Research Paper Series (TWERPS) 1131, University of Warwick, Department of Economics.
- Gadenne, Lucie, 2016. "Tax Me, But Spend Wisely? Sources of Public Finance and Government Accountability," Economic Research Papers 269315, University of Warwick - Department of Economics.
- Lucie Gadenne & Tushar Nandi & Roland Rathelot, 2019.
"Taxation and Supplier Networks: Evidence from India,"
IFS Working Papers
W19/21, Institute for Fiscal Studies.
- Gadenne, Lucie & Nandi, Tushar K. & Rathelot, Roland, 2019. "Taxation and Supplier Networks: Evidence from India," CAGE Online Working Paper Series 428, Competitive Advantage in the Global Economy (CAGE).
- Gadenne, Lucie & Rathelot, Roland & Nandi, Tushar, 2019. "Taxation and Supplier Networks: Evidence from India," CEPR Discussion Papers 13971, C.E.P.R. Discussion Papers.
- Lucie Gadenne & Tushar K. Nandi, 2023. "Taxation and Supplier Networks: Evidence from India," Working Papers 947, Queen Mary University of London, School of Economics and Finance.
- Gadenne, Lucie & Nandi, Tushar K. & Rathelot, Roland, 2019. "Taxation and Supplier Networks : Evidence from India," The Warwick Economics Research Paper Series (TWERPS) 1208, University of Warwick, Department of Economics.
- Keen, Michael & Slemrod, Joel, 2017.
"Optimal tax administration,"
Journal of Public Economics, Elsevier, vol. 152(C), pages 133-142.
- Michael Keen & Joel Slemrod, 2016. "Optimal Tax Administration," NBER Working Papers 22408, National Bureau of Economic Research, Inc.
- Mr. Michael Keen & Mr. Joel Slemrod, 2017. "Optimal Tax Administration," IMF Working Papers 2017/008, International Monetary Fund.
- Bachas, Pierre & Gadenne, Lucie & Jensen, Anders, 2020.
"Informality, Consumption Taxes and Redistribution,"
The Warwick Economics Research Paper Series (TWERPS)
1277, University of Warwick, Department of Economics.
- Gadenne, Lucie & Jensen, Anders & Bachas, Pierre, 2020. "Informality, Consumption Taxes and Redistribution," CEPR Discussion Papers 14945, C.E.P.R. Discussion Papers.
- Bachas,Pierre Jean & Gadenne,Lucie & Jensen,Anders, 2020. "Informality, Consumption Taxes and Redistribution," Policy Research Working Paper Series 9267, The World Bank.
- Bachas, Pierre & Gadenne, Lucie & Jensen, Anders, 2020. "Informality, Consumption Taxes and Redistribution," CAGE Online Working Paper Series 487, Competitive Advantage in the Global Economy (CAGE).
- Pierre Bachas & Lucie Gadenne & Anders Jensen, 2020. "Informality, Consumption Taxes and Redistribution," IFS Working Papers W20/14, Institute for Fiscal Studies.
- Pierre Bachas & Lucie Gadenne & Anders Jensen, 2020. "Informality, Consumption Taxes and Redistribution," NBER Working Papers 27429, National Bureau of Economic Research, Inc.
- Pierre Bachas & Lucie Gadenne & Anders Jensen, 2022. "Informality, Consumption Taxes and Redistribution," Working Papers 945, Queen Mary University of London, School of Economics and Finance.
- Anders Jensen & Pierre Bachas & Lucie Gadenne, 2021. "Informality, Consumption Taxes and Redistribution," CID Working Papers 407, Center for International Development at Harvard University.
- Niels Johannesen & Thomas Tørsløv & Ludvig Wier, 0.
"Are Less Developed Countries More Exposed to Multinational Tax Avoidance? Method and Evidence from Micro-Data,"
The World Bank Economic Review, World Bank, vol. 34(3), pages 790-809.
- Niels Johannesen & Thomas Tørsløv & Ludvig Wier, 2016. "Are less developed countries more exposed to multinational tax avoidance?: Method and evidence from micro-data," WIDER Working Paper Series wp-2016-10, World Institute for Development Economic Research (UNU-WIDER).
- Aghion, Philippe & Akcigit, Ufuk & Lequien, Matthieu & Stantcheva, Stefanie, 2017.
"Tax simplicity and heterogeneous learning,"
LSE Research Online Documents on Economics
86613, London School of Economics and Political Science, LSE Library.
- P. Aghion & U. Akcigit & M. Lequien & S. Stantcheva, 2018. "Tax Simplicity and Heterogeneous Learning," Working papers 665, Banque de France.
- Philippe Aghion & Ufuk Akcigit & Matthieu Lequien & Stefanie Stantcheva, 2017. "Tax simplicity and heterogeneous learning," CEP Discussion Papers dp1516, Centre for Economic Performance, LSE.
- Stantcheva, Stefanie & Aghion, Philippe & Lequien, Matthieu & Akcigit, Ufuk, 2017. "Tax Simplicity and Heterogeneous Learning," CEPR Discussion Papers 12471, C.E.P.R. Discussion Papers.
- Beer,Sebastian & Loeprick,Jan, 2018.
"The Cost and Benefits of Tax Treaties with Investment Hubs : Findings from Sub-Saharan Africa,"
Policy Research Working Paper Series
8623, The World Bank.
- Sebastian Beer & Jan Loeprick, 2018. "The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa," IMF Working Papers 2018/227, International Monetary Fund.
- Gonzalo E. Sánchez, 2022. "Non-compliance notifications and taxpayer strategic behavior: evidence from Ecuador," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(3), pages 627-666, June.
- Niels Johannesen & Thomas Tørsløv & Ludvig Wier, 2016. "Are less developed countries more exposed to multinational tax avoidance? Method and evidence from micro-data," WIDER Working Paper Series 010, World Institute for Development Economic Research (UNU-WIDER).
- Dina Pomeranz & José Vila-Belda, 2019.
"Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities,"
Annual Review of Economics, Annual Reviews, vol. 11(1), pages 755-781, August.
- Pomeranz, Dina & Vila-Belda, José, 2019. "Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities," CEPR Discussion Papers 13688, C.E.P.R. Discussion Papers.
- Philippe Aghion & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2017.
"Tax Simplicity or Simplicity of Evasion? Evidence from Self-Employment Taxes in France,"
NBER Working Papers
24049, National Bureau of Economic Research, Inc.
- Aghion, Philippe & Gravoueille, Maxime & Lequien, Matthieu & Stantcheva, Stefanie, 2024. "Tax Simplicity or Simplicity of Evasion? Evidence from Self-Employment Taxes in France," CEPR Discussion Papers 19039, C.E.P.R. Discussion Papers.
- Philippe Aghion & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2024. "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," CEP Discussion Papers dp1999, Centre for Economic Performance, LSE.
- Philippe Aghion & Ufuk Akcigit & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2023. "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," POID Working Papers 050, Centre for Economic Performance, LSE.
- Das, Satadru & Gadenne, Lucie & Nandi, Tushar & Warwick, Ross, 2023.
"Does going cashless make you tax-rich? Evidence from India’s demonetization experiment,"
Journal of Public Economics, Elsevier, vol. 224(C).
- Das, Satadru & Gadenne, Lucie & Nandi, Tushar & Warwick, Ross, 2022. "Does going cashless make you tax-rich? Evidence from India's demonetization experiment," The Warwick Economics Research Paper Series (TWERPS) 1393, University of Warwick, Department of Economics.
- Das, Satadru & Gadenne, Lucie & Nandi, Tushar & Warwick, Ross, 2022. "Does going cashless make you tax-rich? Evidence from India's demonetization experiment," CEPR Discussion Papers 16891, C.E.P.R. Discussion Papers.
- Satadru Das & Lucie Gadenne & Tushar Nandi & Ross Warwick, 2022. "Does going cashless make you tax-rich? Evidence from India's demonetization experiment," Working Papers 943, Queen Mary University of London, School of Economics and Finance.
- Adhikari, Bibek & Alm, James & Harris, Timothy F., 2021.
"Small business tax compliance under third-party reporting,"
Journal of Public Economics, Elsevier, vol. 203(C).
- Bibek Adhikari & James Alm & Timothy F. Harris, 2021. "Small Business Tax Compliance under Third-party Reporting," Working Papers 2116, Tulane University, Department of Economics.
- Harju, Jarkko & Kosonen, Tuomas & Skans, Oskar Nordström, 2018.
"Firm types, price-setting strategies, and consumption-tax incidence,"
Journal of Public Economics, Elsevier, vol. 165(C), pages 48-72.
- Kosonen, Tuomas & Harju, Jarkko & Nordström Skans, Oskar, 2015. "Firm types, price-setting strategies, and consumption-tax incidence," Working Papers 70, VATT Institute for Economic Research.
- Tuomas Kosonen & Jarkko Harju & Oskar Nordström Skans, 2017. "Firm types, price-setting strategies, and consumption-tax incidence," Working Papers 311, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
- Jarkko Harju & Tuomas Kosonen & Oskar Nordström Skans, 2015. "Firm Types, Price-Setting Strategies, and Consumption-Tax Incidence," CESifo Working Paper Series 5654, CESifo.
- Nordström Skans, Oskar & Harju, Jarkko & Kosonen, Tuomas, 2018. "Firm types, price-setting strategies, and consumption-tax incidence?," Working Paper Series 2018:4, IFAU - Institute for Evaluation of Labour Market and Education Policy.
- Xing, Jing & Bilicka, Katarzyna & Hou, Xipei, 2022.
"How Distortive are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT,"
CEPR Discussion Papers
16886, C.E.P.R. Discussion Papers.
- Jing Xing & Katarzyna A. Bilicka & Xipei Hou & Sepideh Raei, 2022. "How Distortive are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT," NBER Working Papers 29650, National Bureau of Economic Research, Inc.
- Jing Xing & Katarzyna Anna Bilicka & Xipei Hou, 2022. "How Distortive Are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT," CESifo Working Paper Series 9511, CESifo.
- repec:hal:spmain:info:hdl:2441/6flqrv4et09btppk9s58qgp979 is not listed on IDEAS
- Augustin Bergeron & Gabriel Tourek & Jonathan L. Weigel, 2024.
"The State Capacity Ceiling on Tax Rates: Evidence From Randomized Tax Abatements in the DRC,"
Econometrica, Econometric Society, vol. 92(4), pages 1163-1193, July.
- Weigel, Jonathan & Bergeron, Augustin & Tourek, Gabriel, 2021. "The State Capacity Ceiling On Tax Rates: Evidence From Randomized Tax Abatements In The Drc," CEPR Discussion Papers 16116, C.E.P.R. Discussion Papers.
- Augustin Bergeron & Gabriel Z. Tourek & Jonathan L. Weigel, 2023. "The State Capacity Ceiling on Tax Rates: Evidence from Randomized Tax Abatements in the DRC," NBER Working Papers 31685, National Bureau of Economic Research, Inc.
- Gadenne, Lucie, 2018.
"Do Ration Shop Systems Increase Welfare? Theory and an Application to India,"
CAGE Online Working Paper Series
358, Competitive Advantage in the Global Economy (CAGE).
- Gadenne, Lucie, 2018. "Do Ration Shop Systems Increase Welfare? Theory and an Application to India," The Warwick Economics Research Paper Series (TWERPS) 1149, University of Warwick, Department of Economics.
- Gadenne, Lucie, 2018. "Do Ration Shop Systems Increase Welfare? Theory and an Application to India," Economic Research Papers 269083, University of Warwick - Department of Economics.
- Tourek, Gabriel, 2022. "Targeting in tax behavior: Evidence from Rwandan firms," Journal of Development Economics, Elsevier, vol. 158(C).
- repec:hal:spmain:info:hdl:2441/4icc4hr7684k8f6u7csmfuve2 is not listed on IDEAS
- Adnan Q. Khan & Asim I. Khwaja & Benjamin A. Olken, 2016.
"Tax Farming Redux: Experimental Evidence on Performance Pay for Tax Collectors,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 131(1), pages 219-271.
- Adnan Q. Khan & Asim I. Khwaja & Benjamin A. Olken, 2014. "Tax Farming Redux: Experimental Evidence on Performance Pay for Tax Collectors," NBER Working Papers 20627, National Bureau of Economic Research, Inc.
- Khan, Adnan Q. & Khwaja, Asim I. & Olken, Benjamin A., 2016. "Tax farming redux: experimental evidence on performance pay for tax collectors," LSE Research Online Documents on Economics 66265, London School of Economics and Political Science, LSE Library.
- Bachas, Pierre & Fattal Jaef, Roberto N. & Jensen, Anders, 2019.
"Size-dependent tax enforcement and compliance: Global evidence and aggregate implications,"
Journal of Development Economics, Elsevier, vol. 140(C), pages 203-222.
- Bachas,Pierre Jean & Fattal Jaef,Roberto N. & Jensen,Anders, 2018. "Size-dependent tax enforcement and compliance : global evidence and aggregate implications," Policy Research Working Paper Series 8363, The World Bank.
- Merima Ali & Abdulaziz B. Shifa & Abebe Shimeles & Firew Woldeyes, 2021.
"Building Fiscal Capacity in Developing Countries: Evidence on the Role of Information Technology,"
National Tax Journal, University of Chicago Press, vol. 74(3), pages 591-620.
- Merima Ali & Abdulaziz B. Shifa & Abebe Shimeles & Firew Woldeyes, 2015. "Building fiscal capacity in developing countries: Evidence on the role of information technology," CMI Working Papers 12, CMI (Chr. Michelsen Institute), Bergen, Norway.
- Lucie Gadenne, 2020.
"Can Rationing Increase Welfare? Theory and an Application to India's Ration Shop System,"
American Economic Journal: Economic Policy, American Economic Association, vol. 12(4), pages 144-177, November.
- Gadenne, Lucie, 2018. "Can Rationing Increase Welfare? Theory and An Application to India's Ration Shop System," CEPR Discussion Papers 13080, C.E.P.R. Discussion Papers.
- Lucie Gadenne, 2018. "Can rationing increase welfare? Theory and an application to India's ration shop system," IFS Working Papers W18/21, Institute for Fiscal Studies.
- Todd Kumler & Eric Verhoogen & Judith FrÃas, 2020.
"Enlisting Employees in Improving Payroll Tax Compliance: Evidence from Mexico,"
The Review of Economics and Statistics, MIT Press, vol. 102(5), pages 881-896, December.
- Todd Kumler & Eric Verhoogen & Judith A. Frías, 2013. "Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico," NBER Working Papers 19385, National Bureau of Economic Research, Inc.
- Verhoogen, Eric & , & Kumler, Todd, 2013. "Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico," CEPR Discussion Papers 9622, C.E.P.R. Discussion Papers.
- Kumler, Todd J. & Verhoogen, Eric & Frias, Judith A., 2013. "Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico," IZA Discussion Papers 7591, Institute of Labor Economics (IZA).
- Julia Cage & Lucie Gadenne, 2014.
"Tax Revenues, Development, and the Fiscal Cost of Trade Liberalization, 1792-2006,"
Working Papers
hal-03460586, HAL.
- Cage, Julia & Gadenne, Lucie, 2016. "Tax Revenues, Development, and the Fiscal Cost of Trade Liberalization, 1792-2006," Economic Research Papers 269314, University of Warwick - Department of Economics.
- Cagé, Julia & Gadenne, Lucie, 2017. "Tax Revenues, Development, and the Fiscal Cost of Trade Liberalization, 1792-2006," CEPR Discussion Papers 12469, C.E.P.R. Discussion Papers.
- Cagé, Julia & Gadenne, Lucie, 2016. "Tax Revenues, Development, and the Fiscal Cost of Trade Liberalization, 1792-2006," CAGE Online Working Paper Series 303, Competitive Advantage in the Global Economy (CAGE).
- Cage, Julia & Gadenne, Lucie, 2016. "Tax Revenues, Development, and the Fiscal Cost of Trade Liberalization, 1792-2006," The Warwick Economics Research Paper Series (TWERPS) 1132, University of Warwick, Department of Economics.
- Li Liu & Ben Lockwood & Miguel Almunia & Eddy H. F. Tam, 2021.
"VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence,"
The Review of Economics and Statistics, MIT Press, vol. 103(1), pages 151-164, March.
- Almunia, Miguel & Liu, Li & Lockwood, Ben & Tam, Eddy H.F., 2019. "VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence," CEPR Discussion Papers 13983, C.E.P.R. Discussion Papers.
- Ms. Li Liu & Mr. Ben Lockwood & Miguel Almunia & Eddy H.F. Tam, 2019. "VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence," IMF Working Papers 2019/205, International Monetary Fund.
- Hansen, Benjamin & Miller, Keaton & Weber, Caroline, 2022. "Vertical integration and production inefficiency in the presence of a gross receipts tax," Journal of Public Economics, Elsevier, vol. 212(C).
- Joana Naritomi, 2019.
"Consumers as Tax Auditors,"
American Economic Review, American Economic Association, vol. 109(9), pages 3031-3072, September.
- Naritomi, Joana, 2018. "Consumers as Tax Auditors," CEPR Discussion Papers 13276, C.E.P.R. Discussion Papers.
- Naritomi, Joana, 2019. "Consumers as tax auditors," LSE Research Online Documents on Economics 101538, London School of Economics and Political Science, LSE Library.
- Francesco Alosa, 2023. "Estimating the Elasticity of Turnover from Bunching: Preferential Tax Regimes for Solo Self-employed in Italy," Working Papers wp1186, Dipartimento Scienze Economiche, Universita' di Bologna.
- Stéphane Gauthier & Guy Laroque, 2019.
"Production efficiency and profit taxation,"
Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 52(2), pages 215-223, February.
- Stéphane Gauthier & Guy Laroque, 2017. "Production Efficiency and Profit Taxation," PSE Working Papers halshs-01622337, HAL.
- Stéphane Gauthier & Guy Laroque, 2019. "Production efficiency and profit taxation," SciencePo Working papers Main halshs-01884350, HAL.
- Stéphane Gauthier & Guy Laroque, 2019. "Production efficiency and profit taxation," Post-Print halshs-01884350, HAL.
- Stéphane Gauthier & Guy Laroque, 2019. "Production efficiency and profit taxation," PSE-Ecole d'économie de Paris (Postprint) halshs-01884350, HAL.
- Stéphane Gauthier & Guy Laroque, 2018. "Production efficiency and profit taxation," IFS Working Papers W18/13, Institute for Fiscal Studies.
- Stéphane Gauthier & Guy Laroque, 2017. "Production Efficiency and Profit Taxation," Working Papers halshs-01622337, HAL.
- Stéphane Gauthier & Guy Laroque, 2017. "Production Efficiency and Profit Taxation," SciencePo Working papers Main halshs-01622337, HAL.
- Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2019.
"How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers,"
International Tax and Public Finance,
Springer;International Institute of Public Finance, vol. 26(5), pages 1104-1136, October.
- Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2016. "How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers," WIDER Working Paper Series 036, World Institute for Development Economic Research (UNU-WIDER).
- Boonzaaier, Wian & Harju, Jarkko & Matikka, Tuomas & Pirttilä, Jukka, 2017. "How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers," Working Papers 85, VATT Institute for Economic Research.
- Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2018. "How do Small Firms Respond to Tax Schedule Discontinuities? Evidence from South African Tax Registers," CESifo Working Paper Series 7277, CESifo Group Munich.
- Waseem, Mazhar, 2023.
"Overclaimed refunds, undeclared sales, and invoice mills: Nature and extent of noncompliance in a value-added tax,"
Journal of Public Economics, Elsevier, vol. 218(C).
- Mazhar Waseem, 2019. "Overclaimed Refunds, Undeclared Sales, and Invoice Mills: Nature and Extent of Noncompliance in a Value-Added Tax," Economics Discussion Paper Series 1913, Economics, The University of Manchester.
- Waseem, Mazhar, 2020. "Overclaimed Refunds, Undeclared Sales, and Invoice Mills: Nature and Extent of Noncompliance in a Value-Added Tax," CEPR Discussion Papers 14601, C.E.P.R. Discussion Papers.
- Mazhar Waseem & Mazhar Waseem, 2020. "Overclaimed Refunds, Undeclared Sales, and Invoice Mills: Nature and Extent of Noncompliance in a Value-Added Tax," CESifo Working Paper Series 8231, CESifo.
- Kresch, Evan Plous & Walker, Mark & Best, Michael Carlos & Gerard, François & Naritomi, Joana, 2023. "Sanitation and property tax compliance: Analyzing the social contract in Brazil," Journal of Development Economics, Elsevier, vol. 160(C).
- Lavecchia, Adam M., 2020.
"Minimum wage policy with optimal taxes and unemployment,"
Journal of Public Economics, Elsevier, vol. 190(C).
- Adam M. Lavecchia, 2018. "Minimum Wage Policy with Optimal Taxes and Unemployment," Working Papers 1801E, University of Ottawa, Department of Economics.
- Adam M. Lavecchia, 2019. "Minimum Wage Policy with Optimal Taxes and Unemployment," Department of Economics Working Papers 2019-03, McMaster University.
- Cagé, Julia & Gadenne, Lucie, 2018.
"Tax revenues and the fiscal cost of trade liberalization, 1792–2006,"
Explorations in Economic History, Elsevier, vol. 70(C), pages 1-24.
- Julia Cage & Lucie Gadenne, 2018. "Tax Revenues and the Fiscal Cost of Trade Liberalization, 1792-2006," Post-Print hal-03391923, HAL.
- Julia Cage & Lucie Gadenne, 2018. "Tax Revenues and the Fiscal Cost of Trade Liberalization, 1792-2006," SciencePo Working papers Main hal-03391923, HAL.
- Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Emmanuel Saez, 2016.
"Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries,"
Economica, London School of Economics and Political Science, vol. 83(330), pages 219-246, April.
- Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Emmanuel Saez, 2009. "Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries," NBER Working Papers 15218, National Bureau of Economic Research, Inc.
- Kleven, Henrik Jacobsen & Kreiner, Claus Thustrup & Saez, Emmanuel, 2016. "Why can modern governments tax so much? An agency model of firms as fiscal intermediaries," LSE Research Online Documents on Economics 66114, London School of Economics and Political Science, LSE Library.
- Feng Wei & Jean-François Wen, 2019. "The Optimal Turnover Threshold and Tax Rate for SMEs," IMF Working Papers 2019/098, International Monetary Fund.
- Garriga, Pablo & Tortarolo, Dario, 2024.
"Firms as tax collectors,"
Journal of Public Economics, Elsevier, vol. 233(C).
- Dario Tortarolo & Pablo Garriga, 2022. "Firms as tax collectors," IFS Working Papers W22/44, Institute for Fiscal Studies.
- Li, Lixing & Liu, Kevin Zhengcheng & Nie, Zhuo & Xi, Tianyang, 2021. "Evading by any means? VAT enforcement and payroll tax evasion in China," Journal of Economic Behavior & Organization, Elsevier, vol. 185(C), pages 770-784.
- Gerard, François & Gonzaga, Gustavo, 2016.
"Informal Labor and the Efficiency Cost of Social Programs: Evidence from the Brazilian Unemployment Insurance Program,"
CEPR Discussion Papers
11485, C.E.P.R. Discussion Papers.
- François Gerard & Gustavo Gonzaga, 2016. "Informal Labor and the Efficiency Cost of Social Programs: Evidence from the Brazilian Unemployment Insurance Program," NBER Working Papers 22608, National Bureau of Economic Research, Inc.
- Zimmermann, Laura, 2020. "Why Guarantee Employment? Evidence from a Large Indian Public-Works Program," GLO Discussion Paper Series 504, Global Labor Organization (GLO).
- Bergolo, M. & Cruces, G., 2021.
"The anatomy of behavioral responses to social assistance when informal employment is high,"
Journal of Public Economics, Elsevier, vol. 193(C).
- Bergolo, Marcelo & Cruces, Guillermo, 2016. "The Anatomy of Behavioral Responses to Social Assistance When Informal Employment Is High," IZA Discussion Papers 10197, Institute of Labor Economics (IZA).
- Marcelo Bergolo & Guillermo Cruces, 2016. "The Anatomy of Behavioral Responses to Social Assistance when Informal Employment is High," CEDLAS, Working Papers 0204, CEDLAS, Universidad Nacional de La Plata.
- Marcelo Bergolo & Guillermo Cruces, 2016. "The Anatomy of Behavioral Responses to Social Assistance when Informal Employment is High," Documentos de Trabajo (working papers) 16-05, Instituto de EconomÃa - IECON.
- Zanoni, Wladimir & Carrillo Maldonado, Paul A. & Pantano, Juan & Chuquimarca, Nicolás, 2024. "Irrational Bunching? Tax Regimes, Brackets, and Taxpayer Behaviors," IDB Publications (Working Papers) 13582, Inter-American Development Bank.
- Miguel Almunia & David Lopez-Rodriguez, 2018.
"Under the Radar: The Effects of Monitoring Firms on Tax Compliance,"
American Economic Journal: Economic Policy, American Economic Association, vol. 10(1), pages 1-38, February.
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