Production efficiency and self-enforcement in value-added tax : evidence from state-level reform in India
Year of publication: |
2020
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Authors: | Hoseini, Mohammad ; Briand, Océane |
Published in: |
Journal of development economics. - Amsterdam : Elsevier, ISSN 0304-3878, ZDB-ID 187117-1. - Vol. 144.2020
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Subject: | Distortions | India | Informality | Linkage analysis | Value-added tax | Indien | Umsatzsteuer | Sales tax | Steuerreform | Tax reform | Produktivität | Productivity | Effizienz | Efficiency |
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