A Vat Revenue Simulation Model for Tax Reform in Developing Countries.

In this paper, a methodology is developed to construct a revenue estimation model for a value added tax system in countries which, at present, have an indirect tax system containing sales, excise taxes, and tariffs.

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Year of publication:	1995
Authors:	Jenkins, G-P ; Kuo, C-Y
Institutions:	Harvard Institute for International Development (HIID), Kennedy School of Government
Subject:	ECONOMIC DEVELOPMENT \| TAXATION \| TARIFFS \| ECONOMIC MODELS

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Series:	Harvard - Institute for International Development.
Type of publication:	Book / Working Paper
Notes:	23 pages
Classification:	F13 - Commercial Policy; Protection; Promotion; Trade Negotiations ; H2 - Taxation, Subsidies, and Revenue ; O2 - Development Planning and Policy
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005638935