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VAT Base Broadening, Self Supply, and The Informal Sector
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Cited by:
- Henrekson, Magnus & Johansson, Dan, 2010.
"Firm Growth, Institutions and Structural Transformation,"
Ratio Working Papers
150, The Ratio Institute.
- Henrekson, Magnus & Johansson, Dan, 2010. "Firm Growth, Institutions and Structural Transformation," Working Paper Series 820, Research Institute of Industrial Economics.
- Strand, Jon, 2005.
"Tax distortions, household production, and black-market work,"
European Journal of Political Economy, Elsevier, vol. 21(4), pages 851-871, December.
- Strand,J., 2000. "Tax distortions, household production and black-market work," Memorandum 35/2000, Oslo University, Department of Economics.
- Ronald Davies & Lourenço Paz, 2011.
"Tariffs versus VAT in the presence of heterogeneous firms and an informal sector,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(5), pages 533-554, October.
- Ronald Davies & Louren Paz, 2010. "Tariffs Versus VAT in the Presence of Heterogeneous Firms and an Informal Sector," The Institute for International Integration Studies Discussion Paper Series iiisdp323, IIIS, revised Mar 2010.
- Ronald B Davies & Lourenço S Paz, 2010. "Tariffs Versus VAT in the Presence of Heterogeneous Firms and an Informal Sector," Working Papers 201008, School of Economics, University College Dublin.
- Ronald B. Davies & Lourenço S. Paz, 2010. "Tariffs Versus VAT in the Presence of Heterogeneous Firms and an Informal Sector," Working Papers 1006, Oxford University Centre for Business Taxation.
- Raghbendra Jha, 2007. "Fiscal Policy in Developing Countries: A Synoptic View," ASARC Working Papers 2007-01, The Australian National University, Australia South Asia Research Centre.
- Andrew Feltenstein & Musharraf Cyan, 2012. "A Computational General Equilibrium Approach to Sectoral Analysis for Tax Potential: An Application to Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1226, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Piggot, John & Robalino, David & Jimenez-Martin, Sergi, 2008. "Incentive Effects of Retirement Income Transfers," MPRA Paper 12020, University Library of Munich, Germany.
- Jenny Ligthart & Gerard C. van der Meijden, 2010.
"Coordinated Tax-Tariff Reforms, Informality, and Welfare Distribution,"
CESifo Working Paper Series
3107, CESifo.
- Jenny Ligthart & Gerard C. van der Meijden, 2010. "Coordinated Tax-Tari Reforms, Informality, and Welfare Distribution," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1029, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Ligthart, J.E. & van der Meijden, G.C., 2010. "Coordinated Tax-Tariff Reforms, Informality, and Welfare Distribution," Other publications TiSEM 59182d96-7d65-4259-b74c-6, Tilburg University, School of Economics and Management.
- Ligthart, J.E. & van der Meijden, G.C., 2010. "Coordinated Tax-Tariff Reforms, Informality, and Welfare Distribution," Discussion Paper 2010-61, Tilburg University, Center for Economic Research.
- Okushima, Shinichiro & Tamura, Makoto, 2007. "Multiple calibration decomposition analysis: Energy use and carbon dioxide emissions in the Japanese economy, 1970-1995," Energy Policy, Elsevier, vol. 35(10), pages 5156-5170, October.
- Karlygash Kuralbayeva, 2019.
"Environmental Taxation, Employment and Public Spending in Developing Countries,"
Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 72(4), pages 877-912, April.
- Kuralbayeva, Karlygash, 2018. "Environmental taxation, employment and public spending in developing countries," LSE Research Online Documents on Economics 86378, London School of Economics and Political Science, LSE Library.
- Lemelin, André & Savard, Luc, 2022. "What do CGE models have to say about fiscal reform?," Economic Analysis and Policy, Elsevier, vol. 74(C), pages 758-774.
- Magnus Henrekson & Dan Johansson & Mikael Stenkula, 2010.
"Taxation, Labor Market Policy and High-Impact Entrepreneurship,"
Journal of Industry, Competition and Trade, Springer, vol. 10(3), pages 275-296, September.
- Henrekson, Magnus & Johansson, Dan & Stenkula, Mikael, 2010. "Taxation, Labor Market Policy and High-Impact Entrepreneurship," Working Paper Series 826, Research Institute of Industrial Economics.
- Henrekson, Magnus & Johansson, Dan & Stenkula, Mikael, 2010. "Taxation, Labor Market Policy and High-Impact Entrepreneurship," Ratio Working Papers 149, The Ratio Institute.
- European Commission, 2011. "Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability," Taxation Papers 28, Directorate General Taxation and Customs Union, European Commission.
- Sacchidananda Mukherjee & R. Kavita Rao, 2019. "Value Added Tax and Informality: Determinants of Registration of Enterprises under State VAT in India," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, vol. 13(1), pages 21-48, February.
- Sacchidananda Mukherjee, 2015.
"Present State of Goods and Services Tax (GST) Reform in India,"
Working Papers
id:7532, eSocialSciences.
- Mukherjee, Sacchidananda, 2015. "Present State of Goods and Services Tax (GST) Reform in India," Working Papers 15/154, National Institute of Public Finance and Policy.
- Aled Ab Iorwerth & John Whalley, 1998. "Meals on Wheels: Restaurant and Home Meal Production and the Exemption of Food from Sales and Value Added Taxes," NBER Working Papers 6653, National Bureau of Economic Research, Inc.
- Auriol, Emmanuelle & Warlters, Michael, 2012.
"The marginal cost of public funds and tax reform in Africa,"
Journal of Development Economics, Elsevier, vol. 97(1), pages 58-72.
- Auriol, Emmanuelle & Walters, Michael, 2009. "The Marginal Cost of Public Funds and Tax Reform in Africa," TSE Working Papers 09-110, Toulouse School of Economics (TSE).
- Michael Keen, 2007.
"VAT attacks!,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(4), pages 365-381, August.
- Mr. Michael Keen, 2007. "VAT Attacks!," IMF Working Papers 2007/142, International Monetary Fund.
- Knud MUNK, 2008.
"On the Use of Border Taxes in Developing Countries,"
EcoMod2008
23800093, EcoMod.
- Knud J., MUNK, 2008. "On the Use of Border Taxes in Developing Countries," Discussion Papers (ECON - Département des Sciences Economiques) 2008005, Université catholique de Louvain, Département des Sciences Economiques, revised 29 Jul 2011.
- Joëlle Noailly & Roger Smeets, 2013. "Directing Technical Change from Fossil-Fuel to Renewable Energy Innovation: An Empirical Application Using Firm-Level Patent Data," CPB Discussion Paper 237.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
- Okushima, Shinichiro & Tamura, Makoto, 2009. "A double calibration approach to the estimation of technological change," Journal of Policy Modeling, Elsevier, vol. 31(1), pages 119-125.
- Raghbendra Jha & T. Palanivel, 2007.
"Resource Augmentation for Meeting the Millennium Development Goals in the Asia Pacific Region,"
ASARC Working Papers
2007-02, The Australian National University, Australia South Asia Research Centre.
- Raghbendra Jha & T. Palanivel, 2007. "Resource Augmentation for Meeting the Millennium Development Goals in the Asia Pacific Region," Departmental Working Papers 2007-02, The Australian National University, Arndt-Corden Department of Economics.
- Richard M. Bird & Michael Smart, 2014. "VAT in a Federal System: Lessons from Canada," Public Budgeting & Finance, Wiley Blackwell, vol. 34(4), pages 38-60, December.
- Zaman, Nadeem Uz & Ghutai, Gul & Zaidi, Syed Raza Irfan Shah, 2012. "The implication of the value added tax in Pakistan: administration, experiences and fears," MPRA Paper 37172, University Library of Munich, Germany.
- Morrow, Peter & Smart, Michael & Swistak, Artur, 2022. "VAT compliance, trade, and institutions," Journal of Public Economics, Elsevier, vol. 208(C).
- Eduardo Lora & Johanna Fajardo-González, 2016.
"Employment and taxes in Latin America: An empirical study of the effects of payroll, corporate income and value-added taxes on labor outcomes,"
Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, vol. 35(Especial ), pages 75-117, January.
- Eduardo Lora & Deisy Johanna Fajardo, 2012. "Employment and Taxes in Latin America: An Empirical Study of the Effects of Payroll, Corporate Income and Value-Added Taxes on Labor Outcomes," Research Department Publications 4791, Inter-American Development Bank, Research Department.
- Lora, Eduardo & Fajardo, Johanna, 2012. "Employment and Taxes in Latin America: An Empirical Study of the Effects of Payroll, Corporate Income and Value-Added Taxes on Labor Outcomes," IDB Publications (Working Papers) 4078, Inter-American Development Bank.
- Magnus Henrekson & Jesper Roine, 2007.
"Promoting Entrepreneurship in the Welfare State,"
Chapters, in: David B. Audretsch & Isabel Grilo & A. Roy Thurik (ed.), Handbook of Research on Entrepreneurship Policy, chapter 5,
Edward Elgar Publishing.
- Henrekson, Magnus & Roine, Jesper, 2005. "Promoting Entrepreneurship in the Welfare State," Working Paper Series 653, Research Institute of Industrial Economics, revised 09 Apr 2006.
- Henrekson, Magnus & Roine, Jesper, 2006. "Promoting Entrepreneurship in the Welfare State," SSE/EFI Working Paper Series in Economics and Finance 621, Stockholm School of Economics.
- Ezequiel Uriel & Javier Ferri & Maria Luisa Molto, 2005.
"Estimation of an Extended SAM with household production for Spain 1995,"
Economic Systems Research, Taylor & Francis Journals, vol. 17(3), pages 255-278.
- Ezequiel Uriel Jiménez & Javier Ferri & María Luisa Moltó Carbonell, 2005. "Estimation Of An Extended Sam With Household Production For Spain 1995," Working Papers. Serie EC 2005-08, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
- Magnus Henrekson, 2005.
"Entrepreneurship: a weak link in the welfare state?,"
Industrial and Corporate Change, Oxford University Press and the Associazione ICC, vol. 14(3), pages 437-467, June.
- Henrekson, Magnus, 2002. "Entrepreneurship: A Weak Link in the Welfare State," SSE/EFI Working Paper Series in Economics and Finance 518, Stockholm School of Economics, revised 11 Mar 2005.
- Peter Sørensen, 2007. "The theory of optimal taxation: what is the policy relevance?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(4), pages 383-406, August.
- Bento, Antonio M. & Jacobsen, Mark R. & Liu, Antung A., 2018. "Environmental policy in the presence of an informal sector," Journal of Environmental Economics and Management, Elsevier, vol. 90(C), pages 61-77.
- Javier Ferri & María Luisa Moltó & Ezequiel Uriel, "undated". "Time use, computable general equilibrium and tax policy analysis," Studies on the Spanish Economy 202, FEDEA.
- Celine de Quatrebarbes & Bertrand Laporte & Stéphane Calipel, 2021.
"Fighting the soaring prices of agricultural food products. VAT versus Trade tariffs exemptions in a context of imperfect competition in Niger : CGE and micro-simulation approach,"
CERDI Working papers
hal-03138369, HAL.
- Celine de Quatrebarbes & Bertrand Laporte & Stéphane Calipel, 2021. "Fighting the soaring prices of agricultural food products. VAT versus Trade tariffs exemptions in a context of imperfect competition in Niger : CGE and micro-simulation approach," Working Papers hal-03138369, HAL.
- M. Shahe Emran & Joseph E. Stiglitz, 2004.
"Price-neutral Tax Reform With an Informal Economy,"
Public Economics
0407010, University Library of Munich, Germany.
- Joseph E. Stiglitz & M. Shahe Emran, 2004. "Price Neutral Tax reform With an Informal Economy," Econometric Society 2004 North American Summer Meetings 493, Econometric Society.
- Shivani Badola & Sacchidananda Mukherjee, 2021. "ICT Adoption and VAT Registration among Unincorporated Enterprises in India: Analysis of Unit-Level Data," Review of Development and Change, , vol. 26(2), pages 153-178, December.
- Emran, M. Shahe & Stiglitz, Joseph E., 2005.
"On selective indirect tax reform in developing countries,"
Journal of Public Economics, Elsevier, vol. 89(4), pages 599-623, April.
- M. Shahe Emran & Joseph E. Stiglitz, 2002. "On Selective Indirect Tax Reform in Developing Countries," International Trade 0210003, University Library of Munich, Germany.
- Francis Kwaw Andoh & Nehemiah E. Osoro & Eliab Luvanda, 2019. "Growth Dynamics of Value-Added Tax Revenue in Ghana," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 13(2), June.
- Steven J. Davis & Magnus Henrekson, 2004.
"Tax Effects on Work Activity, Industry Mix and Shadow Economy Size: Evidence from Rich-Country Comparisons,"
NBER Working Papers
10509, National Bureau of Economic Research, Inc.
- Davis, Steven J. & Henrekson, Magnus, 2004. "Tax Effects on Work Activity, Industry Mix and Shadow Economy Size: Evidence from Rich-Country Comparisons," Ratio Working Papers 57, The Ratio Institute.
- Davis, Steven J. & Henrekson, Magnus, 2004. "Tax Effects on Work Activity, Industry Mix and Shadow Economy Size: Evidence from Rich-Country Comparisons," SSE/EFI Working Paper Series in Economics and Finance 560, Stockholm School of Economics.
- Keen, Michael & Lockwood, Ben, 2010.
"The value added tax: Its causes and consequences,"
Journal of Development Economics, Elsevier, vol. 92(2), pages 138-151, July.
- Mr. Ben Lockwood & Mr. Michael Keen, 2007. "The Value-Added Tax: Its Causes and Consequences," IMF Working Papers 2007/183, International Monetary Fund.
- Michael Keen & Ben Lockwood, 2007. "The Value Added Tax: Its Causes and Consequences," Economics Working Papers ECO2007/09, European University Institute.
- Keen, Michael & Lockwood, Ben, 2007. "The Value Added Tax : Its Causes and Consequences," The Warwick Economics Research Paper Series (TWERPS) 801, University of Warwick, Department of Economics.
- Michael Smart, 2007. "Lessons in Harmony: What Experience in the Atlantic Provinces Shows About the Benefits of a Harmonized Sales Tax," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 253, July.
- Isidro Hernández Rodríguez, 2015. "Economía política de la tributación en Colombia," Books, Universidad Externado de Colombia, Facultad de Economía, edition 1, number 70.
- Peter Morrow & Michael Smart & Artur Swistak, 2019. "VAT Compliance, Trade, and Institutions," CESifo Working Paper Series 7780, CESifo.
- Mukherjee, Sacchidananda & Rao, R. Kavita, 2017. "Determinants of Registration of Unincorporated Enterprises under State Value Added Tax Act in India," MPRA Paper 81236, University Library of Munich, Germany.
- Jonathan Goyette, 2012. "Optimal tax threshold: the consequences on efficiency of official vs. effective enforcement," Cahiers de recherche 12-07, Departement d'économique de l'École de gestion à l'Université de Sherbrooke.
- Amèvi Rocard Kouwoaye, 2019. "Trade tax reforms and poverty in developing countries: Why do some countries benefit and others lose?," WIDER Working Paper Series wp-2019-66, World Institute for Development Economic Research (UNU-WIDER).
- Kleven, Henrik Jacobsen & Richter, Wolfram F & Sorensen, Peter Birch, 2000.
"Optimal Taxation with Household Production,"
Oxford Economic Papers, Oxford University Press, vol. 52(3), pages 584-594, July.
- Henrik Jacobsen Kleven & Wolfram F. Richter & Peter Birch Sørensen, "undated". "Optimal Taxation with Household Production," EPRU Working Paper Series 99-12, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Fatih Yilmaz, "undated". "VAT Treatment of Financial Institutions: Implications for the Real Economy," Working Papers 2013-30, Department of Economics, University of Calgary, revised 02 Nov 2013.
- Bibek Adhikari, 2015. "When Does Introducing a Value-Added Tax Increase Economic Efficiency? Evidence from the Synthetic Control Method," Working Papers 1524, Tulane University, Department of Economics, revised Nov 2015.
- Barbara Annicchiarico & Claudio Cesaroni, 2018.
"Tax reforms and the underground economy: a simulation-based analysis,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(2), pages 458-518, April.
- Barbara Annicchiarico & Claudio Cesaroni, 2016. "Tax Reforms and the Underground Economy: A Simulation-Based Analysis," CEIS Research Paper 366, Tor Vergata University, CEIS, revised 10 Feb 2016.
- Keen, Michael, 2008.
"VAT, tariffs, and withholding: Border taxes and informality in developing countries,"
Journal of Public Economics, Elsevier, vol. 92(10-11), pages 1892-1906, October.
- Mr. Michael Keen, 2007. "VAT, Tariffs, and Withholding: Border Taxes and Informality in Developing Countries," IMF Working Papers 2007/174, International Monetary Fund.
- Peter Birch Sørensen, 2006. "The Theory of Optimal Taxation: What is the Policy Relevance?," EPRU Working Paper Series 06-07, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Mahfoudh Hussein Mgammal & Ebrahim Mohammed Al-Matari & Talal Fawzi Alruwaili, 2023. "Value-added-tax rate increases: A comparative study using difference-in-difference with an ARIMA modeling approach," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-17, December.
- Michael Keen, 2009. "What Do (and Don't) We Know about the Value Added Tax? A Review of Richard M. Bird and Pierre-Pascal Gendron's The VAT in Developing and Transitional Countries," Journal of Economic Literature, American Economic Association, vol. 47(1), pages 159-170, March.
- Mohammad Hoseini, 2020. "Value‐Added Tax, Input–Output Linkages and Informality," Economica, London School of Economics and Political Science, vol. 87(347), pages 813-843, July.
- Gordon, Roger & Li, Wei, 2009.
"Tax structures in developing countries: Many puzzles and a possible explanation,"
Journal of Public Economics, Elsevier, vol. 93(7-8), pages 855-866, August.
- Roger Gordon & Wei Li, 2005. "Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation," NBER Working Papers 11267, National Bureau of Economic Research, Inc.
- Robin Boadway & Motohiro Sato, 2009.
"Optimal Tax Design and Enforcement with an Informal Sector,"
American Economic Journal: Economic Policy, American Economic Association, vol. 1(1), pages 1-27, February.
- Robin Boadway & Motohiro Sato, 2008. "Optimal Tax Design And Enforcement With An Informal Sector," Working Paper 1168, Economics Department, Queen's University.
- Erkko Autio & Kun Fu, 2015. "Economic and political institutions and entry into formal and informal entrepreneurship," Asia Pacific Journal of Management, Springer, vol. 32(1), pages 67-94, March.
- Antonio Gómez Gómez-Plana & Pedro Pascual Arzoz, 2011. "Fraude fiscal e IVA en España: incidencia en un modelo de equilibrio general," Hacienda Pública Española / Review of Public Economics, IEF, vol. 199(4), pages 9-52, December.
- Haibara Takumi, 2017. "Indirect Tax Reform in Developing Countries: A Consumption-Neutral Approach," Journal of Globalization and Development, De Gruyter, vol. 8(1), pages 1-11, June.
- Doris Prammer, 2011. "Quality of taxation and the crisis: Tax shifts from a growth perspective," Taxation Papers 29, Directorate General Taxation and Customs Union, European Commission.
- Dhani Setyawan, 2012. "The Impact of Indirect Taxation on the Plantation Sector in Indonesia," Journal of Social and Development Sciences, AMH International, vol. 3(4), pages 135-141.
- Hoseini, Mohammad, 2015.
"Value-Addes Tax and Shadow Economy : the Role of Input-Output Linkages (revision of CentER Discussion Paper 2013-036),"
Discussion Paper
2015-058, Tilburg University, Center for Economic Research.
- Hoseini, Mohammad, 2015. "Value-Addes Tax and Shadow Economy : the Role of Input-Output Linkages (revision of CentER Discussion Paper 2013-036)," Other publications TiSEM 56358907-5e47-49f6-9a74-f, Tilburg University, School of Economics and Management.
- Dan Anderberg & Alessandro Balestrino, 2000. "Household Production and the Design of the Tax Structure," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(4), pages 563-584, August.
- Harsha Konara Mudiyanselage & Shawn Xiaoguang Chen, 2022. "What impairs the ‘money machine’ of VAT in developing countries?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(5), pages 1128-1159, October.
- Emran, M. Shahe, 2005. "Revenue-increasing and welfare-enhancing reform of taxes on exports," Journal of Development Economics, Elsevier, vol. 77(1), pages 277-292, June.
- Ben Lockwood & Erez Yerushalmi, 2019. "How should payment services be taxed?," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 53(1), pages 21-47, June.
- Whalley, John & Zhang, Shunming, 2005. "VAT base broadening when the location of some consumption is mobile," Economics Letters, Elsevier, vol. 87(2), pages 199-205, May.
- Andrew Feltenstein & Maral Shamloo, 2013. "Tax reform, the informal economy, and bank financing of capital formation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(1), pages 1-28, February.
- Hodzic, Sabina & Celebi, Hulya, 2017. "Value-Added Tax And Its Efficiency: Eu–28 And Turkey," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 8(2), pages 79-90.
- Céline de Quatrebarbes & Bertrand Laporte & Stéphane Calipel, 2021. "Fighting the soaring prices of agricultural food products -VAT versus Trade tariffs exemptions. A case study in Niger," Working Papers hal-03164636, HAL.
- Ivanic, Maros & Valenzuela, Ernesto & Ludena, Carlos, 2005. "Reduction of global poverty through sector-specific investment," Conference papers 331373, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
- Fikri R. Arrachman & Riatu M. Qibthiyyah, 2018. "The Relationship of VAT Rate and Revenues in the Case of Informality," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, vol. 64, pages 73-96, Juni.
- Caro, Paolo Di & Sacchi, Agnese, 2020. "The heterogeneous effects of labor informality on VAT revenues: Evidence on a developed country," Journal of Macroeconomics, Elsevier, vol. 63(C).