Tax avoidance: the aspect of value added tax

Autor: Greta Bagdonaitė, Egidijus Bikas

Publikováno v: Entrepreneurship and sustainability issues 2020, Vol. 8 (2), p. 590-605.
Entrepreneurship and Sustainability Issues, Vol 8, Iss 2, Pp 590-605 (2020)
Entrepreneurship and sustainability issues, Vilnius : Entrepreneurship and Sustainability Center, 2020, vol. 8, no. 2, p. 590-605

Tax avoidance is probably as old phenomenon as the taxes themselves. The literature has disclosed that tax avoidance is a worrying problem facing not only the Baltic economies but also the global economy. Tax avoidance and VAT in particular, undoubte

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::befcb25342951b92345514c0a958691e
https://www.lituanistika.lt/content/91866

Are Income and Consumption Taxes Ever Really Equivalent? Evidence from a Real-Effort Experiment with Real Goods

Autor: Yosef Ganun, Tomer Blumkin, Bradley J. Ruffle

The public finance literature demonstrates the equivalence between consumption and labor income (wage) taxes. We construct an environment in which individuals make real labor-leisure choices and spend their earned income on real goods. We use this ex

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f504eed04eed35d5f47aa8ae955bac92
https://mpra.ub.uni-muenchen.de/6479/1/MPRA_paper_6479.pdf