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Les paradoxes de la TVA dans un pays en développement : l'illustration de l'industrie malgache

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  • Jean-François Gautier

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  • Jean-François Gautier, 1999. "Les paradoxes de la TVA dans un pays en développement : l'illustration de l'industrie malgache," Revue Tiers Monde, Programme National Persée, vol. 40(157), pages 187-211.
    • Handle: RePEc:prs:rtiers:tiers_1293-8882_1999_num_40_157_5373
    DOI: 10.3406/tiers.1999.5373
    Note: DOI:10.3406/tiers.1999.5373
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    References listed on IDEAS

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    1. Aguirre, Carlos A. & Shome, Parthasarathi, 1988. "The Mexican Value-Added Tax (VAT): Methodology for Calculating the Base," National Tax Journal, National Tax Association;National Tax Journal, vol. 41(4), pages 543-554, December.
    2. Bird, Richard M., 1987. "A new look at indirect taxation in developing countries," World Development, Elsevier, vol. 15(9), pages 1151-1161, September.
    3. Due, John F., 1990. "Some Unresolved Issues in Design and Implementation of Value-Added Taxes," National Tax Journal, National Tax Association;National Tax Journal, vol. 43(4), pages 383-394, December.
    4. Gottfried, Peter & Wiegard, Wolfgang, 1991. "Exemption versus zero rating : A hidden problem of VAT," Journal of Public Economics, Elsevier, vol. 46(3), pages 307-328, December.
    5. Ahmad,Etisham & Stern,Nicholas, 1991. "The Theory and Practice of Tax Reform in Developing Countries," Cambridge Books, Cambridge University Press, number 9780521265638.
    6. A. Lans Bovenberg, 1987. "Indirect Taxation in Developing Countries: A General Equilibrium Approach," IMF Staff Papers, Palgrave Macmillan, vol. 34(2), pages 333-373, June.
    7. Aguirre, Carlos A. & Shome, Parthasarathi, 1988. "The Mexican Value-Added Tax (VAT): Methodology for Calculating the Base," National Tax Journal, National Tax Association, vol. 41(4), pages 543-54, December.
    8. Bovenberg, A.L., 1987. "Indirect taxation in developing countries : A general equilibrium approach," Other publications TiSEM adac046e-0845-4c4e-904a-5, Tilburg University, School of Economics and Management.
    9. Mr. William Jack, 1996. "The Efficiency of VAT Implementation: A Comparative Study of Central and Eastern European Countries in Transition," IMF Working Papers 1996/079, International Monetary Fund.
    10. Mitra, Pradeep, 1992. "The Coordinated Reform of Tariffs and Indirect Taxes," The World Bank Research Observer, World Bank, vol. 7(2), pages 195-218, July.
    11. Mr. Alan A. Tait, 1991. "Value-Added Tax: Administrative and Policy Issues," IMF Occasional Papers 1991/011, International Monetary Fund.
    12. Due, John F., 1990. "Some Unresolved Issues in Design and Implementation of Value-Added Taxes," National Tax Journal, National Tax Association, vol. 43(4), pages 383-94, December.
    13. Charles L. Ballard & John Karl Scholz & John B. Shoven, 1987. "The Value-Added Tax: A General Equilibrium Look at Its Efficiency and Incidence," NBER Chapters, in: The Effects of Taxation on Capital Accumulation, pages 445-480, National Bureau of Economic Research, Inc.
    14. Shoup, Carl S, 1988. "The Value Added Tax and Developing Countries," The World Bank Research Observer, World Bank, vol. 3(2), pages 139-156, July.
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    Cited by:

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    2. Dorothée Boccanfuso & Celine de Quatrebarbes & Luc Savard, 2011. "Can the removal of VAT Exemptions support the Poor? The Case of Niger," CERDI Working papers halshs-00577148, HAL.
    3. Céline de Quatrebarbes & Savard Luc & Boccanfuso Dorothée, 2011. "Can the suppression of VAT exemption support the poor? The case of Niger," EcoMod2011 3227, EcoMod.

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