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Showing 1 to 1 of 1 for “"VAT reform"”.
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VAT Reform in a Developing Country. A CGE Model with an Informal Sector
… of broadening the base of the Value Added Tax (VAT) by removing the zero-rating of food. I incorporate an informal retail sector in the supply of goods with two distinctive features: an indirect tax on the informal retail sector and a productivity gap between the formal and informal retail …