Boccanfuso, Dorothée; Quatrebarbes, Céline de; Savard, Luc - Département d'économique, Faculté d'administration - 2011
structures: a pure VAT structure, a structure maintaining certain exemptions, and a multiple-rate VAT structure. The model … distributional impact of the VAT differs according to the system implemented in the country. Maintaining VAT exemptions in food crop … impact of the end of exemptions compared to a single rate. …