The welfare impact of a revenue-neutral switch from tariffs to VAT with intermediate inputs and a VAT threshold
Year of publication: |
2015
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Authors: | Paz, Lourenço Senne |
Published in: |
The journal of international trade & economic development. - London : Routledge, ISSN 0963-8199, ZDB-ID 913003-2. - Vol. 24.2015, 3/4, p. 465-498
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Subject: | firm heterogeneity | informal economy | intermediate inputs | trade liberalization | value liberalization | value added tax | Umsatzsteuer | Sales tax | Vorleistungen | Intermediate goods | Handelsliberalisierung | Trade liberalization | Theorie | Theory | Wohlfahrtsanalyse | Welfare analysis | EU-Staaten | EU countries |
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