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