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The tax that failed : the VAT in Niger
Barlow, Robin - In: Public budgeting & finance 14 (1994) 3, pp. 77-89
Persistent link: https://www.econbiz.de/10001177753
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The differential effects of changing to a value-added tax in an open economy
Leyden, Dennis R. - 1982
Persistent link: https://www.econbiz.de/10000506912
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Criteria for choice among types of value-added tax
Shoup, Carl S. - 1986
Persistent link: https://www.econbiz.de/10000701741
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Lessons from value-added taxation for developing countries
Gillis, Malcolm; Shoup, Carl S.; Sicat, Gerardo P. - 1987
Persistent link: https://www.econbiz.de/10000714518
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The value added tax and developing countries
Shoup, Carl S. - In: The World Bank research observer 3 (1988) 2, pp. 139-156
Persistent link: https://www.econbiz.de/10001055210