Value-added tax and economic efficiency: role of country governance
This paper examines the impact of VAT on economic efficiency, which while regarded as distortionary remains inevitable for economic development. Using data from 115 countries from 1984 to 2014, this research further investigates the moderating role of country governance on the link between VAT and e...
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| 主要な著者: | , , |
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| フォーマット: | 論文 |
| 言語: | English |
| 出版事項: |
panaeconomicus
2018
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| 主題: | |
| オンライン･アクセス: | http://irep.iium.edu.my/66639/1/66639_Value-Added%20Tax%20and%20Economic-online%20first.pdf http://irep.iium.edu.my/66639/ https://panoeconomicus.org/index.php/jorunal/article/view/597 |
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