Browsing by Subject "Value-added tax"

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Tariffs Versus VAT in the presence of heterogeneous firms and an informal sector

Davies, Ronald B. ; Paz, Lourenço (University College Dublin. School of Economics, 2010-04-05)

The debate over the use of tariffs or value added taxes in developing countries has focused on the difficulty of collecting VAT from the informal sector of the economy. This paper contributes by considering this issue ...