International Vat Harmonization : Economic Effects /
This paper highlights key macroeconomic issues related to VAT harmonization. A model is developed which emphasizes the effects of changes in the time profile of various taxes on international behavior. Dynamic simulations reveal that the macroeconomic and welfare implications of VAT harmonization, i...
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| 其他作者: | , |
| 格式: | 杂志 |
| 语言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
1991.
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| 丛编: | IMF Working Papers; Working Paper ;
No. 1991/022 |
| 在线阅读: | Full text available on IMF |