VAT, tariffs, and withholding : border taxes and informality in developing countries
Year of publication: |
2008
|
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Authors: | Keen, Michael |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 92.2008, 10/11, p. 1892-1906
|
Subject: | Optimale Besteuerung | Optimal taxation | Umsatzsteuer | Sales tax | Entwicklungsländer | Developing countries |
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