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What impairs the ‘money machine’ of VAT in developing countries? |
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| Authors: | Mudiyanselage Harsha Konara Chen Shawn Xiaoguang |
| Institution: | 1.Department of Economics, University of Western Australia, Perth, WA, Australia ; |
| Abstract: | International Tax and Public Finance - The paper investigates the impact of VAT introduction in 127 developing countries on tax capacity and underlying mechanisms. Using difference-in-difference... |
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