Essays on Value-Added Taxation
This dissertation evaluates the empirical relation between the value-added tax (VAT) and the level of aggregate consumption. Furthermore, it develops a theoretical framework and an empirical analysis to study the impact of the VAT, as a form of taxing consumption, on capital accumulation, productivi...
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Format: | Others |
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Digital Archive @ GSU
2006
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Online Access: | http://digitalarchive.gsu.edu/econ_diss/12 http://digitalarchive.gsu.edu/cgi/viewcontent.cgi?article=1011&context=econ_diss |