VAT: Is it Suitable for the Caribbean Community?
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References listed on IDEAS
- Joshua Aizenman & Yothin Jinjarak, 2008.
"The collection efficiency of the Value Added Tax: Theory and international evidence,"
The Journal of International Trade & Economic Development,
Taylor & Francis Journals, vol. 17(3), pages 391-410.
- Joshua Aizenman & Yothin Jinjarak, 2005. "The Collection Efficiency of the Value Added Tax: Theory and International Evidence," NBER Working Papers 11539, National Bureau of Economic Research, Inc.
- Aizenman, Joshua & Jinjarak, Yothin, 2005. "The collection efficiency of the value added tax: theory and international evidence," Santa Cruz Department of Economics, Working Paper Series qt42d103zh, Department of Economics, UC Santa Cruz.
- Baunsgaard, Thomas & Keen, Michael, 2010. "Tax revenue and (or?) trade liberalization," Journal of Public Economics, Elsevier, vol. 94(9-10), pages 563-577, October.
More about this item
KeywordsValue Added Tax; Caribbean Community;
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2006-09-30 (All new papers)
- NEP-PBE-2006-09-30 (Public Economics)
- NEP-PUB-2006-09-30 (Public Finance)
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