메뉴 건너뛰기




Volumn 91, Issue 4, 2001, Pages 1084-1094

VAT base broadening, self supply, and the informal sector

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0040376036     PISSN: 00028282     EISSN: None     Source Type: Journal    
DOI: 10.1257/aer.91.4.1084     Document Type: Article
Times cited : (74)

References (19)
  • 2
    • 0012651674 scopus 로고
    • The burden of taxation
    • August
    • Browning, Edgar K. "The Burden of Taxation." Journal of Political Economy, August 1978, 86(4), pp. 649-72.
    • (1978) Journal of Political Economy , vol.86 , Issue.4 , pp. 649-672
    • Browning, E.K.1
  • 8
    • 0000055569 scopus 로고
    • Household production in real business cycle theory
    • T. Cooley, ed., Princeton, NJ: Princeton University Press
    • Greenwood, Jeremy; Rogerson, Richard and Wright, Randell. "Household Production in Real Business Cycle Theory," in T. Cooley, ed., Frontiers of business cycle research. Princeton, NJ: Princeton University Press, 1995, pp. 157-74.
    • (1995) Frontiers of Business Cycle Research , pp. 157-174
    • Greenwood, J.1    Rogerson, R.2    Wright, R.3
  • 9
    • 0003707521 scopus 로고
    • Stanford, CA: Hoover Institution Press
    • Hall, Robert E. and Rabushka, Alvin. The flat tax, 2nd Ed. Stanford, CA: Hoover Institution Press, 1995, p. 55.
    • (1995) The Flat Tax, 2nd Ed. , pp. 55
    • Hall, R.E.1    Rabushka, A.2
  • 10
    • 0008552102 scopus 로고    scopus 로고
    • The empirical foundations of calibration
    • Winter
    • Hansen, Lars P. and Heckman, James J. "The Empirical Foundations of Calibration." Journal of Economic Perspectives, Winter 1996, 10(1), pp. 87-104.
    • (1996) Journal of Economic Perspectives , vol.10 , Issue.1 , pp. 87-104
    • Hansen, L.P.1    Heckman, J.J.2
  • 11
    • 0028551459 scopus 로고
    • Canada's underground economy revisited: Update and critique
    • September
    • Karoleff, Vladimir; Mirus, Rolf and Smith, Roger. "Canada's Underground Economy Revisited: Update and Critique." Canadian Public Policy, September 1994, 20(3), pp. 235-52.
    • (1994) Canadian Public Policy , vol.20 , Issue.3 , pp. 235-252
    • Karoleff, V.1    Mirus, R.2    Smith, R.3
  • 12
    • 0028578877 scopus 로고
    • The effect of taxes on labor supply in the underground economy
    • March
    • Lemieux, Thomas; Fortin, Bernard and Fréchette, Piérre. "The Effect of Taxes on Labor Supply in the Underground Economy." American Economic Review, March 1994, 84(1), pp. 231-54.
    • (1994) American Economic Review , vol.84 , Issue.1 , pp. 231-254
    • Lemieux, T.1    Fortin, B.2    Fréchette, P.3
  • 14
    • 0012939791 scopus 로고
    • A theorem on uniform taxation
    • June
    • Sadka, Efraim. "A Theorem on Uniform Taxation." Journal of Public Economics, June 1977, 7(3), pp. 387-91.
    • (1977) Journal of Public Economics , vol.7 , Issue.3 , pp. 387-391
    • Sadka, E.1
  • 15
    • 0007051119 scopus 로고
    • A National Bureau of Economic Research Project Report. Chicago: University of Chicago Press
    • Shoven, John B. and Whalley, John. "Canada-U.S. Tax Comparisons." A National Bureau of Economic Research Project Report. Chicago: University of Chicago Press, 1992.
    • (1992) Canada-U.S. Tax Comparisons
    • Shoven, J.B.1    Whalley, J.2
  • 16
    • 0004930041 scopus 로고
    • Evidence of a post-GST increase in the underground economy
    • Spiro, Peter S. "Evidence of a Post-GST Increase in the Underground Economy." Canadian Tax Journal, 1993, 41(2), pp. 247-58.
    • (1993) Canadian Tax Journal , vol.41 , Issue.2 , pp. 247-258
    • Spiro, P.S.1
  • 17
    • 3142752131 scopus 로고
    • The underground economy: Toward a more balanced view of alternative methodologies
    • _. "The Underground Economy: Toward a More Balanced View of Alternative Methodologies." Canadian Business Economics, Summer 1994, 2(4), pp. 18-21.
    • (1994) Canadian Business Economics, Summer , vol.2 , Issue.4 , pp. 18-21
  • 19
    • 0039854463 scopus 로고
    • The economics of the goods and services tax
    • Canadian Tax Foundation
    • Whalley, John and Fretz, Deborah. "The Economics of the Goods and Services Tax." Canadian Tax Paper No. 88, Canadian Tax Foundation, 1990.
    • (1990) Canadian Tax Paper No. 88 , vol.88
    • Whalley, J.1    Fretz, D.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.