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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Bibliografiska uppgifter
Huvudupphovsman: Frenkel, Jacob
Övriga upphovsmän: Razin, Assaf, Symansky, Steven
Materialtyp: Tidskrift
Språk:English
Publicerad: Washington, D.C. : International Monetary Fund, 1991.
Serie:IMF Working Papers; Working Paper ; No. 1991/022
Länkar:Full text available on IMF