The optimal threshold for a value-added tax

By Michael Keen, Jack Mintz. 2004

208 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/c64f47c9e406d0a8b5c8a688abd047a6ff8fbe07

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. R. M. Bird

In Economics and Econometrics

1. R. M. Bird

Citations in the corpus

• Under the Radar: The Effects of Monitoring Firms on Tax Compliance (2018, unknown): “%) in the average reported taxable profit (the tax base of the CIT) and significant jumps in the VAT and PRT tax bases between the two tax-enforcement regimes.”
• Subnational Taxation in Developing Countries: A Review of the Literature (2011, background): “34 Keen and Mintz (2004) suggest that the VAT threshold is too low in most developing countries.”