A general equilibrium model of Value Added Tax evasion: an application to Pakistan
Abstract Value Added Taxes (VAT) constitute a major share of tax revenues in developing
countries in which tax evasion is widespread. The literature on VAT evasion, however, is …
countries in which tax evasion is widespread. The literature on VAT evasion, however, is …
The Digital Economy, Global Tax Reforms and Developing Countries–An Evaluation of Pillar I and Art. 12B UN Model
J Heckemeyer, I Schulz, C Spengel… - ZEW-Centre for …, 2024 - papers.ssrn.com
This paper evaluates the Multilateral Convention to implement Pillar I Amount A, released by
the OECD in October 2023, and the alternative proposal of Art. 12B for tax treaties …
the OECD in October 2023, and the alternative proposal of Art. 12B for tax treaties …
[PDF][PDF] The economics of tobacco taxation in Bangladesh
The study details the present structure of tobacco taxes in Bangladesh, estimates the own-
and cross-price elasticities of demand for tobacco products, and simulates the impact of …
and cross-price elasticities of demand for tobacco products, and simulates the impact of …
Moderating Role of Personality Traits Between Tax Audit, Tax Rate, Tax Penalty and Sales Tax Compliance in Pakistan
The landscape of Finance in the modern day has become dynamic-with the introduction of
behavioural finance, and the possibilities are endless. The study aims to demonstrate the …
behavioural finance, and the possibilities are endless. The study aims to demonstrate the …
Pakistan's Achilles' Heel: Under Allocation, Underspending or Underperformance?
H Bilal - Civil Society and Pakistan's Economy, 2023 - taylorfrancis.com
The Pakistani government's failure to exploit billions of dollars of foreign assistance to turn
around the country's socioeconomic prospects gives rise to a set of assumptions which have …
around the country's socioeconomic prospects gives rise to a set of assumptions which have …