Tax transition in developing countries: Do VAT and excises really work?
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Cited by:
- Jean-François Brun & Sèna Kimm Gnangnon, 2019. "Tax reform, public revenue and public revenue instability in developing countries: Does development aid matter?," Working Papers halshs-02089734, HAL.
- Gnangnon, Sèna Kimm, 2020. "Internet and tax reform in developing countries," Information Economics and Policy, Elsevier, vol. 51(C).
- Jean-François Brun & Sèna Kimm Gnangnon, 2019. "Tax reform, public revenue and public revenue instability in developing countries: Does development aid matter?," CERDI Working papers halshs-02089734, HAL.
- Sèna Kimm Gnangnon, 2020. "Export product diversification and tax performance quality in developing countries," International Economics and Economic Policy, Springer, vol. 17(4), pages 849-876, October.
- Sena Kimm Gnangnon, 2020. "Effect of Development Aid on Tax Reform in Recipient-Countries: Does Trade Openness Matter?," Journal of International Commerce, Economics and Policy (JICEP), World Scientific Publishing Co. Pte. Ltd., vol. 11(01), pages 1-23, January.
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More about this item
Keywords
Tax transition; VAT; Excises; Developing countries.;All these keywords.
JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2019-02-04 (Accounting and Auditing)
- NEP-PBE-2019-02-04 (Public Economics)
- NEP-SEA-2019-02-04 (South East Asia)
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