In this paper, a methodology is developed to construct a revenue estimation model for a value added tax system in countries which, at present, have an indirect tax system containing sales, excise taxes, and tariffs.
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Paper provided by Harvard - Institute for International Development in its series Papers with number
522.
Length: 23 pages Date of creation: 1995 Date of revision: Handle: RePEc:fth:harvid:522
Contact details of provider: Postal: CAER Project, Harvard Institute for International Development, 14 Story Street, Cambridge MA 02138O Phone: (617)495-2161 Fax: (617)495-0527 Email: Web page: http://www.hiid.harvard.edu/ More information through EDIRC
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Find related papers by JEL classification: F13 - International Economics - - Trade - - - Trade Policy; International Trade Organizations H2 - Public Economics - - Taxation, Subsidies, and Revenue O2 - Economic Development, Technological Change, and Growth - - Development Planning and Policy
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