A Vat Revenue Simulation Model for Tax Reform in Developing Countries
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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|Date of creation:||1995|
|Contact details of provider:|| Postal: CAER Project, Harvard Institute for International Development, 14 Story Street, Cambridge MA 02138O|
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- Chun-Yan Kuo & Thomas Mcgirr & Satya Poddar, 1988. "Measuring the Non-Neutralities of Sales and Excise Taxes in Canada," Development Discussion Papers 1988-08, JDI Executive Programs.
- repec:ntj:journl:v:41:y:1988:i:no._4:p:543-54 is not listed on IDEAS
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