VAT base broadening when the location of some consumption is mobile

DOI10.1016/J.ECONLET.2004.09.014zbMath1254.91515OpenAlexW1982709279MaRDI QIDQ1927804

John Whalley, Shunming Zhang

Publication date: 2 January 2013

Published in: Economics Letters (Search for Journal in Brave)

Full work available at URL: https://doi.org/10.1016/j.econlet.2004.09.014

zbMATH Keywords

consumptionmobileVAT

Mathematics Subject Classification ID

Macroeconomic theory (monetary models, models of taxation) (91B64)

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