TAX STRUCTURE AND GOVERNMENT SPENDING: DOES THE VALUE-ADDED TAX INCREASE THE SIZE OF GOVERNMENT?

Autor:	Thomas E. Borcherding, Dongil Kim, Dongwon Lee
Rok vydání:	2013
Předmět:	Economics and Econometrics Public economics Direct tax Monetary economics Tax reform Dividend tax Value-added tax Tax credit Ad valorem tax Accounting State income tax Economics Finance Indirect tax
Zdroj:	National Tax Journal. 66:541-569
ISSN:	1944-7477 0028-0283
DOI:	10.17310/ntj.2013.3.02
Popis:	This paper examines the claim that the adoption of a value-added tax (VAT) increases the size of government. Our analysis suggests that introducing the VAT, despite the fact that it is a relatively...
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::461368a8c95a4db201fb2cde2df5e7ba https://doi.org/10.17310/ntj.2013.3.02 Zobrazit plný text záznamu Plný text ve formátu PDF