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Public AffairsPublic FinancePublic PolicyFiscal PolicyTax PolicyTaxationSales TaxTax ReformVat AdministrationVat ComplianceVat EnforcementVat RatesRegressivity Of Sales TaxesVat Rate PolicyVat Rate ReformVat Rate StructureVat Rebate Schemes
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Sales Taxes and Prices: An Empirical Analysis
Timothy Besley, Harvey S. Rosen · National Tax Journal · 1999 · 282 citations
Alcohol Taxes and Beverage Prices
Douglas Young, Agnieszka Bielinska‐Kwapisz · National Tax Journal · 2002 · 196 citations