Indirect Tax Reform in Developing Countries: A Consumption-Neutral Approach
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DOI: 10.1515/jgd-2016-0036
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More about this item
Keywords
consumption neutrality; indirect tax reform; informal economy; revenue neutrality;All these keywords.
JEL classification:
- F13 - International Economics - - Trade - - - Trade Policy; International Trade Organizations
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements
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