Tariffs versus VAT in the presence of heterogeneous firms and an informal sector

Author:

Davies Ronald B.,Paz Lourenço S.

Publisher

Springer Science and Business Media LLC

Subject

Economics and Econometrics,Finance,Accounting

Reference26 articles.

1. Baunsgaard, T., & Keen, M. (2005). Tax revenue and (or?) trade liberalization. IMF Working Paper WP/05/112.

2. Bird, R. M., & Gendron, P. (2007). The VAT in developing and transitional countries. New York: Cambridge University Press.

3. Boadway, R., & Sato, M. (2009). Optimal tax design and enforcement with an informal sector. American Economic Journal: Economic Policy, 1, 1–27.

4. Boccanfuso, D., de Quatrebarbes, C., & Savard, L. (2011). Can the removal of VAT exemptions support the poor? The case of Niger. CERDI, Etudes et Documents, E 2011.06.

5. Cole, M. (forthcoming). The choice of modeling firm heterogeneity and trade restrictions. Review of World Economics.

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