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Value-added taxation in the EC after 1992 : some applied general equilibrium calculations

Fehr, Hans - In: European economic review : EER 37 (1993) 8, pp. 1483-1506

Persistent link: https://www.econbiz.de/10001152330

Increasing the substitution elasticity can improve VAT compliance and social welfare

Bognetti, Giuseppe; Santoni, Michele - In: Economic modelling 58 (2016), pp. 293-307

Persistent link: https://www.econbiz.de/10011647357

Nonprofit organisation and value added (GST) taxation

Gjems-Onstad, Ole - 1993

Persistent link: https://www.econbiz.de/10000879205

Input versus output taxation in an experimental international economy

Riedl, Arno; Winden, Frans A. A. M. van - In: European economic review : EER 56 (2012) 2, pp. 216-232

Persistent link: https://www.econbiz.de/10009521690

Tariffs versus VAT in the presence of heterogeneous firms and an informal sector

Davies, Ronald B.; Paz, Lourenço Senne - 2010

The debate over the use of tariffs or value added taxes in developing countries has focused on the difficulty of collecting VAT from the informal sector of the economy. This paper contributes by considering this issue with heterogeneous firms and endogenous entry. This yields two new results....

Persistent link: https://www.econbiz.de/10009726081