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Applied Economics Letters Volume 7, 2000 - Issue 2
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Original Articles

Have VAT rates reached their limit?: an empirical note

Kent Matthews
&
Jean Lloyd-Williams
Pages 111-115 | Published online: 06 Oct 2010

Citations (7)

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Read on this site (1)

Kent Matthews. (2003) VAT Evasion and VAT Avoidance: Is there a European Laffer curve for VAT?. International Review of Applied Economics 17:1, pages 105-114.
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Articles from other publishers (6)

Michael Keen & Ben Lockwood. (2010) The value added tax: Its causes and consequences. Journal of Development Economics 92:2, pages 138-151.
Crossref
Ben Lockwood & Michael Keen. (2007) The Value-Added Tax. IMF Working Papers 2007:183, pages 1.
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Kevin Fletcher. (2005) Increasing Public Sector Revenue in the Philippines: Equity and Efficiency Considerations. IMF Working Papers 05:22, pages 1.
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Paresh Kumar Narayan. (2004) The Macroeconomic Impact of the IMF Recommended VAT Policy for the Fiji Economy: Evidence From a Cge Model. Review of Urban & Regional Development Studies 15:3, pages 226-236.
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Nikolaos T. Artavanis. (2015) The Effect of the VAT Rate on Tax Evasion: Evidence from the Restaurant Industry in Greece. SSRN Electronic Journal.
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Bruce Bartlett. (2014) Is Growing VAT Evasion a Plus for Tax Reform?. SSRN Electronic Journal.
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