American Economic Review
ISSN 0002-8282 (Print) | ISSN 1944-7981 (Online)
VAT Base Broadening, Self Supply, and the Informal Sector
American Economic Review
vol. 91,
no. 4, September 2001
(pp. 1084–1094)
Citation
Piggott, John, and John Whalley. 2001. "VAT Base Broadening, Self Supply, and the Informal Sector." American Economic Review, 91 (4): 1084–1094. DOI: 10.1257/aer.91.4.1084JEL Classification
- H25 Business Taxes and Subsidies including sales and value-added (VAT
- H32 Fiscal Policies and Behavior of Economic Agents: Firm