VAT Base Broadening, Self Supply, and The Informal Sector
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We develop a general equilibrium tax model to evaluate the impacts of equal yield base broadening in indirect taxes from high rate narrow based (typically manufactures) taxes to broad based taxes (including services) such as a VAT. We capture differences in choice of mode of supply between market
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美国国家经济研究局创建时间：
1998-01-01
