Master Bibliography
Acosta-Ormaechea, Santiago, and Atsuyoshi Morozumi. “The Value-Added Tax and Growth: Design Matters.” International Tax and Public Finance 28, no. 5 (2021): 1211–41. https://doi.org/10.1007/s10797-021-09681-2.
Adams, Caroline, and Paul Webley. “Small Business Owners’ Attitudes on VAT Compliance in the UK.” Journal of Economic Psychology 22, no. 2 (2001): 195–216. https://doi.org/10.1016/S0167-4870(01)00029-0.
Agha, Ali, and Jonathan Haughton. “Designing Vat Systems: Some Efficiency Considerations.” The Review of Economics and Statistics 78, no. 2 (1996): 303. https://doi.org/10.2307/2109932.
Aizenman, Joshua, and Yothin Jinjarak. “The Collection Efficiency of the Value Added Tax: Theory and International Evidence.” The Journal of International Trade & Economic Development 17, no. 3 (2008): 391–410. https://doi.org/10.1080/09638190802137059.
Bachas, Pierre, Lucie Gadenne, and Anders Jensen. “Informality, Consumption Taxes, and Redistribution.” Review of Economic Studies 91, no. 5 (2024): 2604–34. https://doi.org/10.1093/restud/rdad095.
Barbone, Luca, Richard M. Bird, and Jaime Vázquez Caro. “The Costs of VAT: A Review of the Literature.” SSRN Electronic Journal, Case Network Reports No. 106/2012, 2012. https://doi.org/10.2139/ssrn.2024880.
Bellon, Matthieu, Era Dabla-Norris, Salma Khalid, and Frederico Lima. “Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru.” Journal of Public Economics 210 (June 2022): 104661. https://doi.org/10.1016/j.jpubeco.2022.104661.
Benzarti, Youssef, and Dorian Carloni. “Who Really Benefits from Consumption Tax Cuts? Evidence from a Large VAT Reform in France.” American Economic Journal: Economic Policy 11, no. 1 (2019): 38–63. https://doi.org/10.1257/pol.20170504.
Bergman, Marcelo, and Armando Nevarez. “Do Audits Enhance Compliance? An Empirical Assessment of VAT Enforcement.” National Tax Journal 59, no. 4 (2006): 817–32. https://doi.org/10.17310/ntj.2006.4.04.
Bird, Richard, and Pierre-Pascal Gendron. The VAT in Developing and Transitional Countries. 1st ed. Cambridge University Press, 2007. https://doi.org/10.1017/CBO9780511619366.
Bird, Richard M., and Pierre-Pascal Gendron. “Is VAT the Best Way to Impose a General Consumption Tax in Developing Countries?” International Studies Program Working Paper 06-17 (May 2006). http://ayspsrd.gsu.edu/ays/ispwps/paper0618.pdf.
Brockmeyer, Anne, Giulia Mascagni, Vedanth Nair, Mazhar Waseem, and Miguel Almunia. “Does the Value-Added Tax Add Value? Lessons Using Administrative Data from a Diverse Set of Countries.” Journal of Economic Perspectives 38, no. 1 (2024): 107–32. https://doi.org/10.1257/jep.38.1.107.
Caspersen, Erik, and Gilbert Metcalf. “Is a Value Added Tax Regressive? Annual Versus Lifetime Incidence Measures.” National Tax Journal 47, no. 4 (1994): 731–46. https://doi.org/10.1086/NTJ41789105.
Chandra, Piyush, and Cheryl Long. “VAT Rebates and Export Performance in China: Firm-Level Evidence.” Journal of Public Economics 102 (June 2013): 13–22. https://doi.org/10.1016/j.jpubeco.2013.03.005.
Cnossen, Sijbren. Modernizing VATs in Africa. 1st ed. Oxford University Press, 2019. https://doi.org/10.1093/oso/9780198844075.001.0001.
Crawford, Ian, Michael Keen, and Stephen Smith. “Value Added Tax and Excises.” In Dimensions of Tax Design: The Mirrlees Review. Institute for Fiscal Studies. Oxford University Press, 2010. https://ifs.org.uk/books/value-added-tax-and-excises.
De La Feria, Rita, and Richard Krever. “Ending VAT Exemptions: Towards a Post-Modern VAT.” In VAT Exemptions: Consequences and Design Alternatives. Wolters Kluwer, 2013. https://ssrn.com/abstract=2273111.
Ebrill, Liam, Michael Keen, Jean-Paul Bodin, and Victoria Summers. “The Allure of the Value-Added Tax.” Finance & Development, June 2002. https://www.imf.org/external/pubs/ft/fandd/2002/06/ebrill.htm.
Ebrill, Liam P., Michael Keen, and Victoria J. Perry. The Modern VAT. International Monetary Fund, 2001. https://doi.org/10.5089/9781589060265.071.
Fan, Haichao, Yu Liu, Nancy Qian, and Jaya Wen. Computerizing VAT Invoices in China. No. W24414. National Bureau of Economic Research, 2018. https://doi.org/10.3386/w24414.
Fjeldstad, Odd-Helge, Cecilia Kagoma, Ephraim Mdee, Ingrid Hoem Sjursen, and Vincent Somville. “The Customer Is King: Evidence on VAT Compliance in Tanzania.” World Development 128 (April 2020): 104841. https://doi.org/10.1016/j.worlddev.2019.104841.
Harrison, Graham, and Russell Krelove. “VAT Refunds: A Review of Country Experience.” IMF Working Paper WP/05/218, 2005. https://www.imf.org/external/pubs/ft/wp/2005/wp05218.pdf.
International Monetary Fund. “Revenue Mobilization in Developing Countries.” Policy Papers 11, no. 55 (2011). https://doi.org/10.5089/9781498339247.007.
Jenkins, Glenn P., Hatice Jenkins, and Chun-Yan Kuo. “Is the Value Added Tax Naturally Progressive?” Queen’s Economics Department Working Paper, No. 1059 (2006). https://hdl.handle.net/10419/189339.
Keen, Michael. “The Anatomy of the VAT.” National Tax Journal 66, no. 2 (2013): 423–46. https://doi.org/10.17310/ntj.2013.2.06.
Keen, Michael. “VAT, Tariffs, and Withholding: Border Taxes and Informality in Developing Countries.” Journal of Public Economics 92, nos. 10–11 (2008): 1892–906. https://doi.org/10.1016/j.jpubeco.2008.05.006.
Keen, Michael, and Ben Lockwood. “The Value Added Tax: Its Causes and Consequences.” Journal of Development Economics 92, no. 2 (2010): 138–51. https://doi.org/10.1016/j.jdeveco.2009.01.012.
Keen, Michael, and Jack Mintz. “The Optimal Threshold for a Value-Added Tax.” Journal of Public Economics 88, nos. 3–4 (2004): 559–76. https://doi.org/10.1016/S0047-2727(02)00165-2.
Keen, Michael, and Stephen Smith. “VAT Fraud and Evasion: What Do We Know and What Can Be Done?” National Tax Journal 59, no. 4 (2006): 861–87. https://doi.org/10.17310/ntj.2006.4.07.
Kosonen, Tuomas. “More and Cheaper Haircuts after VAT Cut? On the Efficiency and Incidence of Service Sector Consumption Taxes.” Journal of Public Economics 131 (November 2015): 87–100. https://doi.org/10.1016/j.jpubeco.2015.09.006.
Liu, Li, Ben Lockwood, Miguel Almunia, and Eddy H. F. Tam. “VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence.” The Review of Economics and Statistics 103, no. 1 (2021): 151–64. https://doi.org/10.1162/rest_a_00884.
Lutfi, Abdalwali, Ahmad Farhan Alshira’h, Malek Hamed Alshirah, et al. “Enhancing VAT Compliance in the Retail Industry: The Role of Socio-Economic Determinants and Tax Knowledge Moderation.” Journal of Open Innovation: Technology, Market, and Complexity 9, no. 3 (2023): 100098. https://doi.org/10.1016/j.joitmc.2023.100098.
Mascagni, Giulia, Roel Dom, Fabrizio Santoro, and Denis Mukama. “The VAT in Practice: Equity, Enforcement, and Complexity.” International Tax and Public Finance 30, no. 2 (2023): 525–63. https://doi.org/10.1007/s10797-022-09743-z.
Mooij, Ruud A., Dora Benedek, and Philippe Wingender. “Estimating VAT Pass Through.” IMF Working Papers 2015, no. 214 (2015): 1. https://doi.org/10.5089/9781513586359.001.
OECD. “Consumption Taxes.” https://www.oecd.org/en/topics/policy-issues/consumption-taxes.html.
OECD. International VAT/GST Guidelines. OECD Publishing, 2017. https://doi.org/10.1787/9789264271401-en.
OECD. Model Rules for Reporting by Platform Operators with Respect to Sellers in the Sharing and Gig Economy. OECD Publishing, 2020. https://doi.org/10.1787/d7973047-en.
OECD. Tax Morale: What Drives People and Businesses to Pay Tax? OECD Publishing, 2019. https://doi.org/10.1787/f3d8ea10-en.
OECD. The Impact of the Growth of the Sharing and Gig Economy on VAT/GST Policy and Administration. OECD Publishing, 2021. https://doi.org/10.1787/51825505-en.
OECD. The Role of Digital Platforms in the Collection of VAT/GST on Online Sales. OECD Publishing, 2019. https://doi.org/10.1787/e0e2dd2d-en.
OECD/WBG/ADB. VAT Digital Toolkit for Asia-Pacific. OECD, 2022. https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/consumption-taxes/vat-digital-toolkit-for-asia-pacific.pdf.
OECD/WBG/ATAF. VAT Digital Toolkit for Africa. OECD, 2023. https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/consumption-taxes/vat-digital-toolkit-for-africa.pdf.
OECD/WBG/CIAT/IDB. VAT Digital Toolkit for Latin America and the Caribbean. OECD, 2021. https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/consumption-taxes/vat-digital-toolkit-for-latin-america-and-the-caribbean.pdf.
Onji, Kazuki. “The Response of Firms to Eligibility Thresholds: Evidence from the Japanese Value-Added Tax.” Journal of Public Economics 93, nos. 5–6 (2009): 766–75. https://doi.org/10.1016/j.jpubeco.2008.12.003.
Pomeranz, Dina. “No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax.” American Economic Review 105, no. 8 (2015): 2539–69. https://doi.org/10.1257/aer.20130393.
Schenk, Alan, Victor Thuronyi, and Wei Cui. Value Added Tax: A Comparative Approach. 2nd ed. Cambridge University Press, 2015. https://doi.org/10.1017/CBO9781107337671.
Setyowati, Milla Sepliana, Niken Sila De Utami, Arfah Habib Saragih, and Adang Hendrawan. “Blockchain Technology Application for Value-Added Tax Systems.” Journal of Open Innovation: Technology, Market, and Complexity 6, no. 4 (2020): 156. https://doi.org/10.3390/joitmc6040156.
Tait, Alan, A. Value Added Tax: International Practice and Problems. International Monetary Fund, 1988. https://doi.org/10.5089/9781557750129.071.
Thomas, Alastair. Reassessing the Regressivity of the VAT. OECD Taxation Working Papers No. 49. 2020. https://doi.org/10.1787/b76ced82-en.
Warren, Neil. A Review of Studies on the Distributional Impact of Consumption Taxes in OECD Countries. OECD Social, Employment and Migration Working Papers No. 64. 2008. https://doi.org/10.1787/241103736767.
Warwick, Ross, Tom Harris, David Phillips, et al. “The Redistributive Power of Cash Transfers vs VAT Exemptions: A Multi-Country Study.” World Development 151 (March 2022): 105742. https://doi.org/10.1016/j.worlddev.2021.105742.