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A new look at indirect taxation in developing countries

Author

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  • Bird, Richard M.
Abstract
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Suggested Citation

  • Bird, Richard M., 1987. "A new look at indirect taxation in developing countries," World Development, Elsevier, vol. 15(9), pages 1151-1161, September.
    • Handle: RePEc:eee:wdevel:v:15:y:1987:i:9:p:1151-1161
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    Cited by:

    1. Ristić Milica & Todorović Jadranka Đurović & Đorđević Marina, 2019. "Factors of the Value Added Tax Collection Efficiency in the Republic of Serbia," Economic Themes, Sciendo, vol. 57(1), pages 35-49, March.
    2. Ahmad, Ehtisham & Ludlow, Stephen, 1989. "The distributional consequences of a tax reform on a VAT for Pakistan," Policy Research Working Paper Series 238, The World Bank.
    3. Artur Świstak & Sebastian Wawrzak & Agnieszka Alińska, 2015. "In pursuit of tax equity: lessons from VAT rate structure adjustment in Poland," Financial Theory and Practice, Institute of Public Finance, vol. 39(2), pages 115-137.
    4. Anwar Shah & John Whalley, 1990. "An Alternative View of Tax Incidence Analysis for Developing Countries," NBER Working Papers 3375, National Bureau of Economic Research, Inc.
    5. repec:ipf:finteo:v:39:y:2015:i:3:p:115-137 is not listed on IDEAS
    6. Due, John F., 1990. "Some Unresolved Issues in Design and Implementation of Value-Added Taxes," National Tax Journal, National Tax Association;National Tax Journal, vol. 43(4), pages 383-394, December.
    7. Jean-François Gautier, 1999. "Les paradoxes de la TVA dans un pays en développement : l'illustration de l'industrie malgache," Revue Tiers Monde, Programme National Persée, vol. 40(157), pages 187-211.
    8. Souza, Maria da Conceição Sampaio de, 1997. "Patterns of Taxation in Latin America and East Asia," Revista Brasileira de Economia - RBE, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil), vol. 51(4), October.

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