The Value-Added Tax: A General Equilibrium Look at Its Efficiency and Incidence
Charles Ballard (),
John Scholz and
John B. Shoven
A chapter in The Effects of Taxation on Capital Accumulation, 1987, pp 445-480 from National Bureau of Economic Research, Inc
Date: 1987
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Chapter: The Value-added Tax: A General Equilibrium Look at Its Efficiency and Incidence (1987) 
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