The VAT in developing and transitional countries

By R. M. Bird, Pierre-Pascal Gendron. 2007

291 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/3c9ad9e7732022df366b43aa16ce0c31f57f66b2

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. B. Moreno-Dodson
2. Nihal Bayraktar
3. Tuan M. Le
4. R. M. Bird

In Economics and Econometrics

1. Nihal Bayraktar
2. B. Moreno-Dodson
3. Tuan M. Le
4. R. M. Bird

Citations in the corpus

• Tax capacity and tax effort: extended cross-country analysis from 1994 to 2009 (2012, methodology): “Bird et al. (2006), who use a similar specification, test the presence of an endogeneity problem by applying a 2-Stage Least Squares (2SLS) approach and calculating Hausman Chisquare test statistics.”
• Subnational Taxation in Developing Countries: A Review of the Literature (2011, background): “The virtually worldwide replacement of single-stage sales taxes by multi-stage value-added taxes (VATs) in recent years (Bird and Gendron 2007) thus implies that regional governments have largely been squeezed out of this tax field also.”
• No Taxation Without Information: Deterrence and Self-Enforcement in the Value Added Tax (2015, unknown): “Since the amounts are recorded in two sets of books, the risk of cross-checks is thought to deter firms from reporting differing amounts (Bird and Gendron 2007).”