Indirect Tax Reform in Developing Countries: A Consumption-Neutral Approach

Author:

Haibara Takumi

Abstract

AbstractM. Shahe Emran and Joseph E. Stiglitz [Emran, M. S., and J. E. Stiglitz. 2005. “On Selective Indirect Tax Reform in Developing Countries.”

Publisher

Walter de Gruyter GmbH

Subject

General Economics, Econometrics and Finance,Development,Geography, Planning and Development

Reference46 articles.

1. The Mercantilist Index of Trade Policy;International Economic Review,2003

2. VAT Base Broadening, Self Supply, and the Informal Sector;American Economic Review,2001

3. VAT, Tariffs, and Withholding: Border Taxes and Informality in Developing Countries;Journal of Public Economics,2008

4. Price - Neutral Tax Reform with an Informal Economy Downloadable from Economic Working Paper Archiv at http econwpa wustl edu;Emran,2004

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