What impairs the ‘money machine’ of VAT in developing countries?
Author:
Publisher
Springer Science and Business Media LLC
Subject
Economics and Econometrics,Finance,Accounting
Link
https://link.springer.com/content/pdf/10.1007/s10797-021-09705-x.pdf
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3. Ahlerup, P., Baskaran, T., & Bigsten, A. (2015). Tax innovations and public revenues in Sub-Saharan Africa. The Journal of Development Studies, 51(6), 689–706.
4. Alavuotunki, K., Haapanen, M., & Pirttilä, J. (2019). The effects of the value-added tax on revenue and inequality. The Journal of Development Studies, 55(4), 490–508.
5. Alm, J., & El-Ganainy, A. (2013). Value-added taxation and consumption. International Tax and Public Finance, 20, 105–128.
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