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American Economic Review: Vol. 91 No. 4 (September 2001)

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VAT Base Broadening, Self Supply, and the Informal Sector

Article 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.91.4.1084

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Authors

Piggott, John (U New South Wales)
Whalley, John (Social Science Center, U Western Ontario and Warwick U)

JEL Classifications

H25: Business Taxes and Subsidies including sales and value-added (VAT
H32: Fiscal Policies and Behavior of Economic Agents: Firm


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