Tax Avoidance and Value-Added vs. Income Taxation in an Open Economy
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Ignoring tax avoidance possibilities, a value-added tax and a cash-flow income tax have identical behavioral and distributional consequences. Yet the available means of tax avoidance under each are very different. Under a VAT, avoidance occurs through cross-border shopping, whereas under an income
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美国国家经济研究局创建时间：
1996-04-01
