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DOI: 10.1016/j.jinteco.2020.103366
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Cited by:
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- Georg Schneider & Frank Stähler & Georg U. Thunecke, 2022.
"The (Non-)Neutrality of Value-Added Taxation,"
CESifo Working Paper Series
9663, CESifo.
- Georg Schneider & Frank Stähler & Georg U. Thunecke, 2023. "The (Non-)Neutrality of Value-Added Taxation," Working Papers tax-mpg-rps-2023-20, Max Planck Institute for Tax Law and Public Finance.
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More about this item
Keywords
Enforcement technology; VAT export rebate; Exports; Convex costs; Financial constraints;All these keywords.
JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- F13 - International Economics - - Trade - - - Trade Policy; International Trade Organizations
- F14 - International Economics - - Trade - - - Empirical Studies of Trade
Statistics
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