Consumption Tax, Value Added Tax, Excise Tax, And Sales Tax

6040 CONSUMPTION TAX, VALUE ADDED TAX, EXCISE TAX AND SALES TAX © Copyright 1999 Boudewijn Bouckaert and Gerrit De Geest

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Georgakopoulos, Theodore A. (1972), ‘Trade Effects of Tax Harmonisation: Harmonisation of the Value Added Tax in E.E.C. A Comment and a Suggested Methodology’, 40(2) Manchester School of Economic and Social Studies, 177-188. Georgakopoulos, Theodore A. (1975), ‘Stabilisation Aspects of Tax Substitution: The Value Added Tax in the UK’, 30(3) Public Finance, 333-346. Georgakopoulos, Theodore A. (1991), ‘Some Economic Effects of Value Added Tax Substitution in Greece: A First Ex post Assessment’, 13(1) Greek Economic Review, 117-134. Gimeno Ullastres, Juan A., ‘Los Beneficios de los Gastos Indivisibles (Benefits of Indivisible Expenses)’, 133 Hacienda Pública Española, 115-130. Gimeno Ullastres, Juan A. (1980), Imposición Sobre el Consumo y Distribución Personal de Rentas (Consumption Taxes and Personal Distribution of Income), Madrid, Instituto de Estudios Fiscales, 341 p. Gimeno Ullastres, Juan A. (1985), ‘La Incidencia del I.V.A. sobre los Consumidores (How V.A.T. Affects Consumers)’, 4 Estudio Sobre le Consumo, 37-55. Gimeno Ullastres, Juan A. (1994), La Fiscalidad del Tabaco en la CEE (Taxing Tobacco in the E.C.), Madrid, Editorial Cívitas, 127 p. Goffin, R. (1970), ‘An Account of T.V.A. in Belgium (Value Added Tax V.A.T.)’, 24(789) Bulletin for International Fiscal Documentation, 299-347. Goode, Richard (1993), ‘Tax Advice to Developing Countries: An Historical Survey’, 21(1) World Development, 37-53. Gottfried, Peter and Wiegard, Wolfgang (1991), ‘Exemption versus Zero Rating: A Hidden Problem of VAT’, 46(3) Journal of Public Economics, 307-328. Guerard, Michele (1973), ‘The Brazilian State Value Added Tax’, 20(1) International Monetary Fund Staff Papers, 118-169. Hafer, R.W. and Trebing, Michael E. (1980), ‘The Value Added Tax A Review of the Issues’, 62(1) Federal Reserve Bank of St. Louis Review, 3-10. Hamilton, Bob and Kuo, Chun-Yan (1991), ‘Reforming the Canadian Sales Tax System: A Regional General Equilibrium Analysis’, 39(1) Canadian Tax Journal, 113 ff. Hilzenbecher, Manfred (1990), ‘Horizontale und vertikale Verteilungswirkungen einer Mehrwertsteuererhohung (With English summary) (Horizontal and Vertical Distribution Effects of an Increase of the Value Added Tax)’, 36(23) Konjunkturpolitik, 63-79. Holcombe, Randall G. (1990), ‘The Value Added Tax and the Sales Tax’, 37(9) Rivista Internazionale di Scienze Economiche e Commerciali, 799-815. Homma, Masaaki, Atoda, Naosumi and Hashimoto, Kyoji (1989), ‘Welfare Analysis of the 1988 Tax Reform in Japan’, 40(4) Economic Studies Quarterly, 336-348. Hong, Lee Fook (1995), ‘People’s Republic of China: Value Added Tax, Consumption Tax and Business Tax’, 49(1) Bulletin for International Fiscal Documentation, 23-26. Hossain, Shahabuddin M. (1995), ‘The Equity Impact of the Value Added Tax in Bangladesh’, 42(2) International Monetary Fund Staff Papers, 411-430. Hu, Sheng Cheng (1983), ‘Value Added Tax as a Source of Social Security Financing’, 11(2) Public Finance Quarterly, 154-180. Hunter, William J. and Nelson, Michael A. (1990), ‘Excise Taxation and the Theory of Tax Exploitation’, 45(2) Public Finance, 268-282.

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