With reference to the size of the informal sector, Stiglitz (2003) argues that border taxes are superior to VAT in … turn out to be correct, a large informal sector is not a sufficient condition for border taxes to be preferable to a VAT …

by Emran and Stiglitz (2003, 2005) of the IMF and the World Bank's recommendation to developing countries to adopt VAT to …

by Stiglitz (2003) of the IMF and the World Bank's recommendation to developing countries to adopt VAT to replace border …

With reference to the size of the informal sector, Stiglitz (2003) argues that border taxes are superior to VAT in … turn out to be correct, a large informal sector is not a sufficient condition for border taxes to be preferable to a VAT …

consists in trade liberalization by way of trade tax cuts with simultaneous compensation of state tax revenue losses by VAT …–Stiglitz” models, with regard to possibility of tax evasion and receiving the illegally compensated VAT. The evaluation of model using … tax revenues by enlarged VAT is expedient in those branches of economy, which are characterized by monopoly and oligopoly …

by Emran and Stiglitz (2003, 2005) of the IMF and the World Bank's recommendation to developing countries to adopt VAT to …