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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 L. Ballard
  • John Karl Scholz
  • John B. Shoven

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This chapter was published in:

  • Martin Feldstein, 1987. "The Effects of Taxation on Capital Accumulation," NBER Books, National Bureau of Economic Research, Inc, number feld87-1.
    This item is provided by National Bureau of Economic Research, Inc in its series NBER Chapters with number 11357.

    Handle: RePEc:nbr:nberch:11357

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    Cited by:
    1. Giesecke, James A. & Tran, Nhi Hoang, 2009. "Modelling value-added tax in the presence of multiproduction and differentiated exemptions," MPRA Paper 13914, University Library of Munich, Germany.
    2. Jouko Kinnunen & Timo Rauhanen & Juha Honkatukia, 2011. "Effects of past and new VAT reforms in Finland," EcoMod2011 3412, EcoMod.
    3. Newbery, David M., 1997. "Optimal tax rates and tax design during systemic reform," Journal of Public Economics, Elsevier, Elsevier, vol. 63(2), pages 177-206, January.
    4. Toh, Mun-Heng & Lin, Qian, 2005. "An evaluation of the 1994 tax reform in China using a general equilibrium model," China Economic Review, Elsevier, Elsevier, vol. 16(3), pages 246-270.
    5. Lawrence H. Goulder, 1992. "Do the Costs of a Carbon Tax Vanish When Interactions With Other Taxes are Accounted For?," NBER Working Papers 4061, National Bureau of Economic Research, Inc.
    6. Tomáš Buus & Jaroslav BRADA, 2010. "VAT and Tax Credits: A Way to Eliminate Tax-Evasive Use of Transfer Prices?," European Financial and Accounting Journal, University of Economics, Prague, University of Economics, Prague, vol. 2010(1), pages 28-50.
    7. Tomáš Buus, 2012. "Taxes on income vs. value added tax in small open economy," Politická ekonomie, University of Economics, Prague, University of Economics, Prague, vol. 2012(1), pages 58-80.
    8. Institute for Fiscal Studies, 2011. "A retrospective evaluation of elements of the EU VAT system," Taxation Studies, Directorate General Taxation and Customs Union, European Commission 0039, Directorate General Taxation and Customs Union, European Commission.

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