The Value-Added Tax: A General Equilibrium Look at Its Efficiency and Incidence
In: The Effects of Taxation on Capital Accumulation
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- Charles Ballard & John Karl Scholz & John B. Shoven, 1987. "The Value-added Tax: A General Equilibrium Look at Its Efficiency and Incidence," NBER Chapters, in: Taxes and Capital Formation, pages 105-108 National Bureau of Economic Research, Inc.
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- Tomáš Buus, 2012. "Taxes on income vs. value added tax in small open economy," Politická ekonomie, University of Economics, Prague, vol. 2012(1), pages 58-80.
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