PAUDEL, H. P. Value-added tax design and performance in Nepal: Empirical evidence on growth impact and policy prescriptions for reform. Nepal Public Policy Review, [S. l.], v. 5, n. 1, p. 205–243, 2025. DOI: 10.59552/nppr.v5i1.94. Disponível em: https://mail.nppr.org.np/index.php/journal/article/view/94. Acesso em: 16 apr. 2026.