Competition and Welfare Effects of VAT Exemptions
نویسندگان
چکیده
منابع مشابه
Investigation of Welfare Effects Distribution of Exempt Goods and Services List Changes in Iran VAT System
Compensation of the regressivity is one of the reasons to exempt some goods and services in VAT system. This approach also can be seen in determining the exempt goods and services list in Iran; As in the amendment bill of VAT law was pursued and led to the proposal of modifying the current list of exempt goods and services, which has been undergone some changes in economic committee of Islamic...
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ژورنال
عنوان ژورنال: SSRN Electronic Journal
سال: 2010
ISSN: 1556-5068
DOI: 10.2139/ssrn.1683595