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