Kunwar, Keshar Bahadur, and Ram Prasad Gyanwali. “ Macroeconomic Impact of Value Added Tax in Nepal: A 2SLS and 3SLS Approach”. Far Western Review 2, no. 1 (October 7, 2024): 174–195. Accessed December 8, 2025. https://www.nepjol.info/index.php/fwr/article/view/70534.