Who pays sales taxes? Evidence from French VAT reforms, 1987-1999
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Other versions of this item:
- Carbonnier, Clement, 2007. "Who pays sales taxes? Evidence from French VAT reforms, 1987-1999," Journal of Public Economics, Elsevier, vol. 91(5-6), pages 1219-1229, June.
References listed on IDEAS
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More about this item
KeywordsCommodity taxation; Tax burden; Tax incidence; Oligopoly;
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