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Volumn 91, Issue 5-6, 2007, Pages 1219-1229

Who pays sales taxes? Evidence from French VAT reforms, 1987-1999

Author keywords

Commodity taxation; Oligopoly; Tax burden; Tax incidence

Indexed keywords


EID: 33947129652     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jpubeco.2006.12.004     Document Type: Article
Times cited : (95)

References (11)
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    • Carbonnier, C.1
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    • Carbonnier, C.1
  • 6
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  • 8
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    • Tax analysis in an oligopoly model
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  • 9
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    • On the effects of entry
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  • 10
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    • Stern, N.1


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