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An Alternative View of Tax Incidence Analysis for Developing Countries
Anwar Shah
John Whalley
出版
World Bank Publications
, 1990
URL
http://books.google.com.hk/books?id=E4pVfjumNXoC&hl=&source=gbs_api
EBook
SAMPLE
註釋
Traditional tax incidence analysis makes assumptions that do not apply in developing countries--estimates change significantly when analysts consider such factors as high levels of protection, rationed foreign exchange, price controls, black markets, and credit rationing.