Work

Overclaimed refunds, undeclared sales, and invoice mills: Nature and extent of noncompliance in a value-added tax

Year: 2022

Type: article

Source: Journal of Public Economics

DOI: 10.1016/j.jpubeco.2022.104783

Author: Mazhar Waseem

Institution: University of Manchester

Language: English

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: green

Funder: Economic and Social Research Council

Award: Does Informality Hinder Self-Enforcement? Evidence from Value-Added Tax in Pakistan

OpenAlex ID: W4313333952

FWCI: 5.861

Cites: 20

Cited by: 50

Related to: 10