Tax avoidance and value-added vs. income taxation in an open economy
By: Roger H. Gordon, Soren Bo Nielsen.
Contributors: Nielsen, Søren Bo.; National Bureau of Economic Research.
Series: NBER working paper series -- working paper 5527; Working paper series (National Bureau of Economic Research) -- working paper no. 5527.
Publisher: National Bureau of Economic Research
Published: 1996
Place of publication: Cambridge, MA
Language: eng
Number of pages: 20
Subjects: Tax evasion -- Econometric models.; Value-added tax -- Econometric models.; Income tax -- Econometric models.; Taxation -- Econometric models.
Notes: "April 1996."

Includes bibliographical references (p. 20).

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Electronic version available via the Internet at the NBER World Wide Web site.

Financial support from the National Science Foundation, grant no. SBR-9422589.