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Export tax and import-tariff avoidance : evidence from the trade data discrepancy in the China-New Zealand trade
Das, Kuntal K., (2020)
The impact of plastic money use on VAT compliance : evidence from EU countries
Alognon, Amakoe D., (2020)
Taxing global digital commerce
Cockfield, Arthur J., (2020)
The Modern VAT
Ebrill, Liam P., (2001)
Taxation and development : again
Keen, Michael, (2012)
Targeting, cascading and indirect tax design
Keen, Michael, (2014)