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Who pays sales taxes? Evidence from French VAT reforms, 1987–1999

2007151 citationsJournal Article

Authors

Clément Carbonnier · Paris Jourdan Sciences Economiques

Topics & Keywords

Taxation and Compliance Studies Fiscal Policy and Economic Growth Merger and Competition Analysis

UN Sustainable Development Goals

Sustainable cities and communities

Publication Details

Published in: Journal of Public Economics

Volume 91, Issue 5-6, pp. 1219-1229

DOI: 10.1016/j.jpubeco.2006.12.004

Field-Weighted Citation Impact: 10.39

Who pays sales taxes? Evidence from French VAT reforms, 1987–1999 | Researchclopedia