Imperfect enforcement of a tax threshold : the consequences on efficiency
Year of publication: |
2019
|
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Authors: | Goyette, Jonathan |
Published in: |
Journal of African economies. - Oxford : Oxford Univ. Press, ISSN 1464-3723, ZDB-ID 1494618-X. - Vol. 28.2019, 2, p. 119-146
|
Subject: | VAT | VAT threshold | tax threshold | tax evasion | corruption | heterogeneous firms | firms growth | efficiency | institutions | Umsatzsteuer | Sales tax | Theorie | Theory | Korruption | Corruption | Steuervermeidung | Tax avoidance |
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