Overclaimed refunds, undeclared sales, and invoice mills: Nature and extent of noncompliance in a value-added tax (2023)
Attributed to:
Does Informality Hinder Self-Enforcement? Evidence from Value-Added Tax in Pakistan
funded by
ESRC
Abstract
No abstract provided
Bibliographic Information
Publication URI: https://www.sciencedirect.com/science/article/pii/S0047272722001852?via%3Dihub
Type: Journal Article/Review
Volume: 218
Parent Publication: Journal of Public Economics
ISSN: 00472727