Boryana Madzharova

Charles University in Prague - CERGE-EI (Center for Economic Research and Graduate Education - Economics Institute)

P.O. Box 882

7 Politickych veznu

Prague 1, 111 21

Czech Republic

http://www.cerge-ei.cz

SCHOLARLY PAPERS

3

DOWNLOADS

326

CITATIONS

0

Scholarly Papers (3)

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 (Center for Economic Research and Graduate Education - Economics Institute)
Downloads 186 (106,139)

Abstract:

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

2.

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 (Center for Economic Research and Graduate Education - Economics Institute)
Downloads 49 (277,535)

Abstract:

Corporate tax, Payroll tax, Evasion, Wage underreporting

3.

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 (Center for Economic Research and Graduate Education - Economics Institute)
Downloads 28 (359,633)

Abstract:

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