VALUE-ADDED TAX AND THE THEORY OF TAX INCIDENCE

被引：8

作者：

BHATIA, KB

机构：

来源：

关键词：

D O I：

10.1016/0047-2727(82)90043-3

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

引用

页码：203 / 223

页数：21

共 50 条

[31] EUROPEAN VALUE-ADDED TAX SYSTEM
SCHIEBER, PH
[J]. BETRIEB, 1973, 26 (46): : 2264 - 2268
[32] BRAZILIAN STATE VALUE-ADDED TAX
GUERARD, M
[J]. INTERNATIONAL MONETARY FUND STAFF PAPERS, 1973, 20 (01): : 118 - &
[33] CAUTIOUS APPROACH TO VALUE-ADDED TAX
不详
[J]. BUSINESS JAPAN, 1978, 23 (12): : 101 - 101
[34] COMPLIANCE COSTS OF VALUE-ADDED TAX
PARKER, SK
[J]. TAXES, 1976, 54 (06): : 369 - 380
[35] The optimal threshold for a value-added tax
Keen, M
Mintz, J
[J]. JOURNAL OF PUBLIC ECONOMICS, 2004, 88 (3-4) : 559 - 576
[36] THE CASE FOR A VALUE-ADDED TAX IN AUSTRALIA
TESCH, A
[J]. AUSTRALIAN QUARTERLY, 1982, 54 (04): : 404 - 417
[37] VALUE-ADDED TAX - CASE AGAINST
SURREY, SS
[J]. HARVARD BUSINESS REVIEW, 1970, 48 (06) : 86 - &
[38] VALUE-ADDED TAX IN DEVELOPING COUNTRIES
LENT, GE
CASANEGR.M
GUERARD, M
[J]. INTERNATIONAL MONETARY FUND STAFF PAPERS, 1973, 20 (02): : 318 - 378
[39] PROPORTIONALITY, JUSTICE, AND THE VALUE-ADDED TAX
BAIRD, CW
[J]. CATO JOURNAL, 1981, 1 (02) : 405 - 420
[40] VALUE-ADDED TAX AND OTHER TAX REFORMS - LINDHOLM,RW
DUE, JF
[J]. QUARTERLY REVIEW OF ECONOMICS AND BUSINESS, 1977, 17 (02): : 113 - 114