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Introduction and summary
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Henry J. Aaron (ed.), Washington, D.C.: The Brookings Institution
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Aaron, H.J.1
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France
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Henry J. Aaron (ed.), Washington, D.C.: The Brookings Institution
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Balladur, Jean-Pierre, and Antoine Coutière, "France," in Henry J. Aaron (ed.), The Value Added Tax: Lessons from Europe (Washington, D.C.: The Brookings Institution, 1981).
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Balladur, J.-P.1
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Recent developments in the econometric estimation of frontiers
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Bauer, P.W.1
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The case against the VAT
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Harvard Law School, December 4
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Brooks, Neil, "The Case Against the VAT," lecture presented at International Tax Program, Harvard Law School, December 4, 1992.
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Brooks, N.1
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Tax evasion: Searching for a theory of compliant behaviour
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M. L. Friedland (ed.), Toronto: University of Toronto Press
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Brooks, Neil, and Anthony N. Doob, "Tax Evasion: Searching for a Theory of Compliant Behaviour," in M. L. Friedland (ed.), Securing Compliance: Seven Case Studies (Toronto: University of Toronto Press, 1990).
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Securing Compliance: Seven Case Studies
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Brooks, N.1
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Tax invoice mass cross-checking system in Korea
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Washington D.C., Oct. 1990 (dated Aug.)
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Chang, Se-Won, "Tax Invoice Mass Cross-Checking System in Korea," presented at Conference on Administrative Aspects of a Value-Added Tax, Washington D.C., Oct. 1990 (dated Aug. 1990).
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Chang, S.-W.1
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The estimation of incidence on income difference of illegal incomes: The case of China
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Yale University (Oct.)
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Chen, Zongsheng, "The Estimation of Incidence on Income Difference of Illegal Incomes: the Case of China," Economic Growth Center, Yale University (Oct. 1992).
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Chen, Z.1
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The lesson and experience of VAT deferment for imported goods in the republic of China
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Washington, D.C., Oct.
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Cheng, Chun-Tien, "The Lesson and Experience of VAT Deferment for Imported Goods in the Republic of China," presented at Conference on Administrative Aspects of a Value-Added Tax, Washington, D.C., Oct. 1990.
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The Netherlands
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Henry J. Aaron (ed.), Washington, D.C.: The Brookings Institution
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Cnossen, Sijbren, "The Netherlands," in Henry J. Aaron (ed.), The Value Added Tax: Lessons from Europe (Washington, D.C.: The Brookings Institution, 1981).
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Cnossen, S.1
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What rate structure for a goods and services tax? The European experience
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Sept./Oct.
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_, "What Rate Structure for a Goods and Services Tax? The European Experience," Canadian Tax Journal 37 (Sept./Oct. 1989).
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Taxing value added: The OECD experience
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International Bureau for Fiscal Documentation, Amsterdam (May)
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_, "Taxing Value Added: The OECD Experience," International VAT Monitor 5, International Bureau for Fiscal Documentation, Amsterdam (May 1990), 2-16.
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The United Kingdom
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Henry J. Aaron (ed.), Washington, D.C.: The Brookings Institution
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Hemming, Richard, and John A. Kay, "The United Kingdom," in Henry J. Aaron (ed.), The Value Added Tax: Lessons from Europe (Washington, D.C.: The Brookings Institution, 1981).
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Hemming, R.1
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VAT schemes for retailers
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Dublin Castle, (?)
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Ireland: Revenue Commissioners, VAT Schemes for Retailers, VAT Leaflet No. 1, Dublin Castle, 1991 (?).
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VAT Leaflet No. 1
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International Tax Program, Harvard University, Oct.
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Jenkins, Glenn, and Ranjit Lamech, "Value Added Tax Reform: Proposals for the Dominican Republic," International Tax Program, Harvard University, Oct. 1991.
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Value Added Tax Reform: Proposals for the Dominican Republic
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Would a value added tax system relieve tax compliance problems?
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Phillip Sawicki (ed.), Reston, VA: American Bar Association
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Oldman, O., and L. Woods, "Would a Value Added Tax System Relieve Tax Compliance Problems?," in Phillip Sawicki (ed.), Income Tax Compliance (Reston, VA: American Bar Association, 1983).
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Italy
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Henry J. Aaron (ed.), Washington D.C.: The Brookings Institution
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Pedone, A., "Italy," in Henry J. Aaron (ed.), The Value Added Tax: Lessons from Europe (Washington D.C.: The Brookings Institution, 1981).
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Pedone, A.1
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The taxable capacity of a country
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J. F. Toye (ed.), London: Frank Cass
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Prest, A., "The Taxable Capacity of a Country," in J. F. Toye (ed.), Taxation and Economic Development (London: Frank Cass, 1979).
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Prest, A.1
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VAT policy issues: Structure, regressivity, inflation, and exports
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Alan A. Tait (ed.), Washington, D.C.: International Monetary Fund. Oct.
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_, "VAT Policy Issues: Structure, Regressivity, Inflation, and Exports," in Alan A. Tait (ed.), Value-Added Tax: Administrative and Policy Issues (Washington, D.C.: International Monetary Fund. Oct. 1991), 1-16.
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Systems of levying a sales tax
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International Bureau for Fiscal Documentation, Amsterdam, Dec.
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Terra, Ben J. M., "Systems of Levying a Sales Tax," International VAT Monitor 1, International Bureau for Fiscal Documentation, Amsterdam, Dec. 1990.
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