The collection efficiency of the Value Added Tax: Theory and international evidence

By Joshua Aizenman, Y. Jinjarak. 2005

208 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/304ac78423ff02bdd3f9d14f827c5760218fbc61

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Timothy J. Besley
2. Torsten Persson

In Economics and Econometrics

1. Torsten Persson
2. Timothy J. Besley
3. Philip E. Keefer
4. Lucie Gadenne
5. C. Knutsen
6. Daron Acemoglu
7. Tim Besley
8. Pauline Grosjean

Citations in the corpus

• Taxation and Development (2013, background): “Changes in the power to 4 See also Aizenman and Jinjarak (2008) onVAT and Zolt and Bird (2005) on the personal income tax.”
• Economic Growth with Constraints on Tax Revenues and Public Debt: Implications for Fiscal Policy and Cross-Country Differences * (2007, unknown): “3 See Slemrod (1995), Aizenman and Jinjarak (2005) and Cukierman, Edwards and Tabellini (1992) and the references therein.”