Showing 1 - 10 of 41
Persistent link: https://www.econbiz.de/10009515147
Persistent link: https://www.econbiz.de/10011452501
Persistent link: https://www.econbiz.de/10011847291
Persistent link: https://www.econbiz.de/10013440538
Persistent link: https://www.econbiz.de/10013542082
Persistent link: https://www.econbiz.de/10014482770
Persistent link: https://www.econbiz.de/10014450024
Purpose: A growing amount of micro-data analyses has highlighted the importance of information trails, such as generated by card transactions, for improving tax compliance. Yet, time series evidence indicating a positive effect of card payments on VAT revenue performance has been scarce. This...
Persistent link: https://www.econbiz.de/10012277670
Persistent link: https://www.econbiz.de/10005502913
Persistent link: https://www.econbiz.de/10005502947