The collection efficiency of the Value Added Tax: Theory and international evidence
Author:
Publisher
Informa UK Limited
Subject
Aerospace Engineering,Development,Geography, Planning and Development
Link
http://www.tandfonline.com/doi/pdf/10.1080/09638190802137059
Reference15 articles.
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2. Aizenman, J. and Noy, I. 2004. “Endogenous financial and trade openness: efficiency and political economy considerations”. Manuscript, UCSC
3. Taxation of Financial Services under a VAT
4. Baunsgaard, T. and Keen, M. 2005. “Tax revenue and (or?) trade liberalization. IMF WP/05/112”.
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