Developing a practicable benchmark VAT
This thesis develops a practicable benchmark VAT that bridges the gap between theory and practice in VAT design and provides concrete guidance for countries to evaluate, assess, and, where appropriate, reform their VATs. The potential use of the practicable benchmark in devising a reform agenda is i...
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University of Leeds
2018
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| Online Access: | https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.766397 |