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VAT base broadening when the location of some consumption is mobile

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  • Whalley, John
  • Zhang, Shunming

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  • Whalley, John & Zhang, Shunming, 2005. "VAT base broadening when the location of some consumption is mobile," Economics Letters, Elsevier, vol. 87(2), pages 199-205, May.
    • Handle: RePEc:eee:ecolet:v:87:y:2005:i:2:p:199-205
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    References listed on IDEAS

    as
    1. John Piggott & John Whalley, 2001. "VAT Base Broadening, Self Supply, and the Informal Sector," American Economic Review, American Economic Association, vol. 91(4), pages 1084-1094, September.
    2. Aled ab Iorwerth & John Whalley, 2002. "Efficiency considerations and the exemption of food from sales and value added taxes," Canadian Journal of Economics, Canadian Economics Association, vol. 35(1), pages 166-182, February.
    3. Whalley, John, 1979. "Uniform domestic tax rates, trade distortions and economic integration," Journal of Public Economics, Elsevier, vol. 11(2), pages 213-221, March.
    4. Sandmo, Agnar, 1990. "Tax Distortions and Household Production," Oxford Economic Papers, Oxford University Press, vol. 42(1), pages 78-90, January.
    5. Aled ab Iorwerth & John Whalley, 2002. "Efficiency considerations and the exemption of food from sales and value added taxes," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 35(1), pages 166-182, February.
    6. Ben Lockwood & David Meza & Gareth Myles, 1994. "When are origin and destination regimes equivalent?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 1(1), pages 5-24, February.
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    Cited by:

    1. Fang, Hongsheng & Bao, Yuxin & Zhang, Jun, 2017. "Asymmetric reform bonus: The impact of VAT pilot expansion on China's corporate total tax burden," China Economic Review, Elsevier, vol. 46(S), pages 17-34.
    2. Huang Helen Hui & Wang Hui & Wei Zexin & Xia Jiawei & Zhang Shunming, 2021. "Restrictions of the Islamic Financial System and Counterpart Financial Support for Xinjiang," Journal of Systems Science and Information, De Gruyter, vol. 9(2), pages 105-130, April.

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