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Previous	OP 233/2013/2-7 What international experience can tell us about the potential challengesof administering a U.S. VAT	OP 233/2013/2-8 Possible lessons for the United States from New Zealand's GST	OP 233/2013/3-1 On fiscal illusion in local public finance	OP 233/2013/3-2 Tax structure and government spending	OP 233/2013/3-3 The effect of public disclosure on reported taxable income	OP 233/2013/3-4 When a nudge isn't enough	OP 233/2013/3-5 Using littered pack data to estimate cigarette tax avoidance in NYC	Next

Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. Bibliografía.

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Biblioteca del Instituto de Estudios Fiscales

Tax structure and government spending does the value - added tax increase the size of government ? Dongwon Lee, Dongil Kim and Thomas E. Borcherding