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    • Value Added Tax: Do Enforcement Mechanisms Improve Compliance? 

      Ramirez Zamudio, Aldo Fabricio (Universidad de Lima, 2015)
      Acceso abierto
      Value Added Tax (VAT) is one of the main sources of internal revenues in Peru and most countries in Latin America. Since the market in Peru shows a high heterogeneity in terms of fi rms’ size and their economic transactions, ...