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Does VAT necessarily lead to bigger government size? : the experience of states in India
Nepram, Damodar, (2018)
Tax structure and government spending : does the value-added tax increase the size of government?
Lee, Dongwon, (2013)
Government size and economic growth : evidence from selected OECD countries
Aleksandrovich, Alice, (2015)
Tax capitalization and related issues in capital theory
Stockfisch, Jacob Allen, (1952)