The optimal threshold for a value-added tax

Journal of Public Economics

Volumn 88, Issue 3-4, 2004, Pages 559-576

  Keen, Michael ^a   Mintz, Jack ^b  

^a INTERNATIONAL MONETARY FUND   (United States)

^b UNIVERSITY OF TORONTO   (Canada)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0344628487     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0047-2727(02)00165-2     Document Type: Article

References (8)

1. Cnossen S. Administrative and compliance costs of the VAT: a review of the evidence Tax Notes International 20 1994 1649-1668
2. Ebrill L. Keen M.J. Bodin J.-P. Summers V. The Modern Value Added Tax 2001 International Monetary Fund
3. H.M. Customs & Excise, 1998, Review of VAT Registration Threshold (at www.hmce.gov.uk).
4. Luus R. Hartig F. Kiel F.I. Optimal drug scheduling of cancer chemotherapy by direct search optimization Hungarian Journal of Industrial Chemistry 23 1995 55-58
5. McKenzie K.J. Mansour M. Brlj A. In: The Calculation of Effective Tax Rates, Working Paper 97-15 1997 Technical Committee on Business Taxation, Department of Finance Ottawa
6. Oldman O. Schenk A. The business activities tax: have Senators Danforth & Boren created a better value-added tax? Tax Notes International 2 1995 55-74
7. Organization for Economic Cooperation and Development 1994 In: Taxation and Small Businesses Paris
8. Sargent J. Bilodeau C. Hage J. Sichel M. In: The Evolution of Business Taxes in Canada: Data and Estimates, Working Paper 97-17 1997 Technical Committee on Business Taxation, Department of Finance Ottawa