GENDRON, P.P. (2008), «VAT treatment of financial services: Assessment and policy proposal for developing countries», Bulletin for lnternational...
GLENDAY, G., y HOLLINRAKE, D. (2005), Assessment of the current state of VAT implementation in SADC Member States», Report prepared for the...
GORDON, R., y W. LI (2009), «Tax structures in developing countries: Many puzzles and a possible explanation,» Journal of Public Economics,...
GRAETZ, M.J. (2005), A Fair and Balanced Tax System for the 21st Century, Washington, American Enterprise Institute.
HARRISON, G., y KRELOVE, R. (2005), «VAT refunds: A review of country experience, lMF Working Paper WP/05/218.
HINES, J.R., Jr. (2004), «Might fundamental tax reform increase criminal activity?», Economica, 71: 483-492.
HOLTZ-EAKIN, D.; NEWEY, W., y ROSEN, H. S. (1988), «Estimating vector.Autoregressions with panel data», Econometrica, 56(6): 1371-1395.
IMF (2010), From Stimulus to Consolidation: Revenue and Expenditure Policies in Advanced and Emerging Economies, Washington D.C., Fiscal Affairs...
IVA (2007), Combating Vat Fraud in the EU: The Way Forward, Bruselas, International VAT Association.
JENKINS, G.P.; C-Y. KUO, y K.N. SUN (2003), Taxation and Economic Development in Taiwan, Cambridge, MA, John F. Kennedy School of Government.
JENKINS, G. P.; JENKINS, H., y KUO, C.-Y. (2006), Is the Value Added Tax naturally progressive?, Queen's Economics Department Working...
KEEN, M. (2008), «VAT, tariffs, and withholding: Border taxes and informality in developing countries», Journal of Public Economics, 92: 1892-1906.
KEEN, M., y LIGTHART, J. E. (2002), «Coordinating tariff reduction and domestic tariff reform, Journal of lnternational Economics, 56: 489-...
KEEN, M., y LIGTHART, J. E. (2005), «Coordinating tariff reduction and domestic tax reform under imperfect competition, Review of lnternational...
KEEN, M., y LOCKWOOD, B (2006), «Is the VAT a money machine?», National Tax Journal, vol. 59 no. 4: 905-928.
KEEN, M., y LOCKWOOD, B (2006), «The value added tax: lts causes and consequences», Journal of Development Economics 92: 138-151.
KEEN, M., y J. MlNTZ (2004), «The optimal threshold for a Value-Added Tax,» Journal of Public Economics, 88: 559-576.
KEEN, M., y SMlTH, S. (2006), «VAT fraud and evasion: What do we know, and what can be done?, National Tax Journal, vol. 59, no. 4.
KEEN, M., y SYED, M. (2006), «Domestic taxes and international trade: Some evidence, IMF Working Paper WP/06/47.
KERRlGAN, A. (2010), «The elusiveness of neutrality - why is it so difficult to apply VAT to financial services?», International VAT Monitor,...
KUO, C. Y.; T. MCGlRR, y S. PODDAR (1988), «Measuring the non-neutralities of sales and Excise tax in Canada», Canadian Tax Journal, 36: 655-70.
LlGTHART, J. E., y VAN DER MElJDEN, G. (2010), «Coordinated tax-tariff reforms, informality, and welfare distribution, mímeo, Tilburg University.
MARTÍNEZ-VÁZQUEZ, J., y K. RlCHTER (2009), «Pakistan tax policy report: Tapping tax bases for development», World Bank Report no. 50078- PK,...
MCCARTEN, W. (2006), «The role of organizational design in the revenue strategies of developing countries: Benchmarking with VAT performance»,...
NORREGAARD, J., y KHAN, T. S. (2007), «Tax policy: Recent trends and coming challenges», IMF Working Paper WP/07/274.
OECD (1988), Taxing Consumption, París, OECD.
OECD (2008), Consumption Tax Trends, París, OECD.
OECD (2009), Centre for Tax Policy and Administration, Tax Administration in OECD Countries; Comparative Information Series (2008), París,...
PIGGOTT, J., y WHALLEY, J. (2001), «VAT base broadening, self supply, and the informal sector», American Economic Review, 91: 1084-1094.
President's Advisory Panel on Federal Tax Reform (2005), Simple, Fair & Pro-Growth: Proposals to Fix America's Tax System, Washington.
RECKON (2009), «Study to quantify and analyze the VAT gap in the EU-25 Member States, Directorate General Taxation and Customs Union, European...
RING, R.J., Jr. (1999), «Consumers' share and producers' share of the General Sales Tax», National Tax Journal, 52 (1): 79-90.
SINN, H.W.; A. GEBAUER, y R. PARSCHE (2004), «The IFO Institute's model for reducing VAT fraud: Payment first, refund later,» CESifo Forum,...
SMART, M., y R.M. BIRD (2009), «The impact on investment of replacing a retail sales tax by value Added Tax: Evidence from Canadian experience»,...
SORENSEN, P.B. (1997), «Public finance solutions to the European unemployment problem? Economic Policy, 25: 223-264.
VÁZQUEZ-CARO, J., y R.M. BIRD (2010), «Benchmarking Tax Administration in developing countries: A systemic approach», lnternational Conference...
WASSENAAR, M.C., y R.H.J.M. GRADUS (2004), «Contracting out: The importance of a solution for the VAT distortion,» CESifo Economic Studies,...
WINN, J.K., y A. ZHANG (2010), «China's golden tax project: A technological strategy for reducing VAT fraud», accesible en http://papers.ssrn.com/sol3/papers.cfm?abstract...
WOOLDRIDGE, J. M. (2002), Econometric Analysis of Cross Section and Panel Data, MIT Press.
World Bank (2007), Designing a Tax System for Micro and Small Businesses: Guide for Practitioners, Washington, DC, World Bank.
ZEE, Howell H. (2004), «A new approach to taxing financial intermediation services under a Value-Added Tax», lMF Working Paper WP/04/119.
Zellner, A. (1962), «An efficient method of estimating seemingly unrelated regression equations and tests for aggregation bias», Journal of...