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Value-added tax and the theory of tax incidence

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  • Bhatia, Kul B.

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  • Bhatia, Kul B., 1982. "Value-added tax and the theory of tax incidence," Journal of Public Economics, Elsevier, vol. 19(2), pages 203-223, November.
    • Handle: RePEc:eee:pubeco:v:19:y:1982:i:2:p:203-223
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    Cited by:

    1. Fehr, Hans & Rosenberg, Christoph & Wiegard, Wolfgang, 1993. "Value-added taxation in the EC after 1992: Some applied general equilibrium calculations," European Economic Review, Elsevier, vol. 37(8), pages 1483-1506, December.
    2. Celine de Quatrebarbes & Bertrand Laporte & Stéphane Calipel, 2021. "Fighting the soaring prices of agricultural food products. VAT versus Trade tariffs exemptions in a context of imperfect competition in Niger : CGE and micro-simulation approach," CERDI Working papers hal-03138369, HAL.
    3. Céline de Quatrebarbes & Bertrand Laporte & Stéphane Calipel, 2021. "Fighting the soaring prices of agricultural food products -VAT versus Trade tariffs exemptions. A case study in Niger," Working Papers hal-03164636, HAL.

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