VAT Fraud and Evasion: What Do We Know, and What Can Be Done?

The design of tax structure: Direct versus indirect taxation

A. B. Atkinson, Joseph E. Stiglitz · Journal of Public Economics · 1976 · 1.7K citations

Public Affairs, Economics, Public Finance +14

Cheating Ourselves: The Economics of Tax Evasion

Joel Slemrod · The Journal of Economic Perspectives · 2007 · 1.2K citations

Public Affairs, Economics, Public Finance +12

The Effects of Male and Female Labor Supply on Commodity Demands

Martin Browning, Costas Meghir · Econometrica · 1991 · 530 citations

Social Sciences, Economics, Household Demography +16

The value added tax: Its causes and consequences

Michael Keen, Ben Lockwood · Journal of Development Economics · 2009 · 420 citations

Public Affairs, Accountancy, Economics +9

The optimal threshold for a value-added tax

Michael Keen, Jack Mintz · Journal of Public Economics · 2003 · 227 citations

Public Affairs, Economics, Public Finance +13