Keen, Michael (contributor); Lockwood, Ben (contributor) - 2007
WARWICK ECONOMIC RESEARCH PAPERS
DEPARTMENT OF ECONOMICS
The Value Added Tax: Its Causes and Consequences … found in more than 130 countries, raises
around 20 percent of the world’s tax revenue, and has been the centerpiece of tax …
address this, it is first shown that a tax innovation—such as the introduction of a VAT—reduces the
marginal cost of public …