На основе статистических данных по регионам Украины с использованием метода кластерного анализа k-средних осуществлена классификация регионов Украины по...

VAT without any exemptions or zero-rating is regressive. Since the inception of VAT in South Africa, there has been an ongoing debate around the issue of zero-rating to alleviate the burden on poor households. This paper uses vegetables as an example and conducts tax incidence analyses to...