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  3. American Economic Review
  4. September 2001
  5. VAT Base Broadening, Self Supply, and the Informal Sector

American Economic Review

ISSN 0002-8282 (Print) | ISSN 1944-7981 (Online)

VAT Base Broadening, Self Supply, and the Informal Sector

  • John Piggott
  • John Whalley
American Economic Review
vol. 91, no. 4, September 2001
(pp. 1084–1094)
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Citation

Piggott, John, and John Whalley. 2001. "VAT Base Broadening, Self Supply, and the Informal Sector." American Economic Review, 91 (4): 1084–1094. DOI: 10.1257/aer.91.4.1084

JEL Classification

  • H25 Business Taxes and Subsidies including sales and value-added (VAT
  • H32 Fiscal Policies and Behavior of Economic Agents: Firm