Indirect Taxation in Developing Countries : A General Equilibrium Approach /

Indirect taxes are an important element in stabilization tax packages that aim at raising revenue in the short run. This paper evaluates, by using a general equilibrium model, alternative instruments of indirect taxation in middle-income developing countries. It uses data for Thailand as an illustra...

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Tác giả chính: Bovenberg, Ary
Định dạng: Tạp chí
Ngôn ngữ:English
Được phát hành: Washington, D.C. : International Monetary Fund, 1986.
Loạt:IMF Working Papers; Working Paper ; No. 1986/001
Truy cập trực tuyến:Full text available on IMF