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Overclaimed refunds, undeclared sales, and invoice mills: Nature and extent of noncompliance in a value-added tax (2023)

First Author: Waseem M

Attributed to: Does Informality Hinder Self-Enforcement? Evidence from Value-Added Tax in Pakistan funded by ESRC

Abstract

No abstract provided

Bibliographic Information

Digital Object Identifier: http://dx.doi.org/10.1016/j.jpubeco.2022.104783

Publication URI: https://api.elsevier.com/content/abstract/scopus_id/85145292288

Type: Journal Article/Review

Parent Publication: Journal of Public Economics