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Boryana Madzharova

Charles University in Prague - CERGE-EI

Politickych veznu 7

Prague, 111 21

Czech Republic

http://www.cerge-ei.cz

  • Charles University in Prague - CERGE-EI

SCHOLARLY PAPERS

3

DOWNLOADS

843

TOTAL CITATIONS

4

Scholarly Papers (3)

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1.

Real-Time Collection of the Value-Added Tax: Some Business and Legal Implications

Boston Univ. School of Law, Law and Economics Research Paper No. 12-51
Number of pages: 29 Posted: 24 Oct 2012
Richard Thompson Ainsworth and Boryana Madzharova
NYU - Graduate Tax Program and Charles University in Prague - CERGE-EI
Downloads 512 (136,610)

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Value Added Tax, Fraud, real-time collection, tax design, European Union

2.

Intertemporal Income Shifting in Expectation of Lower Corporate Tax Rates: The Tax Reforms in Central and Eastern Europe

CERGE-EI Working Paper Series No. 462
Number of pages: 50 Posted: 17 May 2012
Boryana Madzharova
Charles University in Prague - CERGE-EI
Downloads 173 (435,504)

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Corporate tax, Income Shifting, Tax reforms, Central and Eastern Europe

3.

The Effect of Low Corporate Tax Rate on Payroll Tax Evasion

CERGE-EI Working Paper Series No. 448
Number of pages: 43 Posted: 29 Nov 2011
Boryana Madzharova
Charles University in Prague - CERGE-EI
Downloads 158 (472,207)
Citation 4

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Corporate tax, Payroll tax, Evasion, Wage underreporting