Reference

Emmanuelle Auriol, and Michael Warlters, Taxation Base in Developing Countries, IDEI Working Paper, n. 292, July 2004.

JEL codes

  • D43: Oligopoly and Other Forms of Market Imperfection
  • H25: Business Taxes and Subsidies
  • H26: Tax Evasion
  • H32: Firm
  • H60: General

Emmanuelle Auriol, and Michael Warlters, Taxation Base in Developing Countries, Journal of Public Economics, vol. 89, n. 4: “Special Issue: Cornell - ISPE Conference on Public Finance and Development, April 2005, pp. 625–646.