NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

The Value-added Tax: A General Equilibrium Look at Its Efficiency and Incidence

Charles Ballard, John Karl Scholz, John B. Shoven

Chapter in NBER book Taxes and Capital Formation (1987), Martin Feldstein, ed. (p. 105 - 108)
Published in 1987 by University of Chicago Press
© 1987 by the National Bureau of Economic Research

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