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Direct and Indirect Tax Updates - December 2020: Indirect Taxes
The Management Accountant Journal, 2021No Abstract.
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Abstract Indirect taxes including general sales taxes (VAT, retail sales tax, turnover tax) are discussed in this chapter. Short discussions of selective excise taxes and tariffs are also part of the discussion chapter. Tariffs are included because a tariff will either directly affect the relative price of goods and services subject to ...
William Leonard Crum +2 more
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Journal of Public Economics, 1984
Abstract This paper examines some aspects of the decision to evade indirect taxes in the context of a monopolistic firm: in particular, the degree of interdependence between the tax shifting and the tax evasion decisions is analyzed both in the case of a fixed and of a variable probability of being detected.
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Abstract This paper examines some aspects of the decision to evade indirect taxes in the context of a monopolistic firm: in particular, the degree of interdependence between the tax shifting and the tax evasion decisions is analyzed both in the case of a fixed and of a variable probability of being detected.
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