The Taxation Implicit in Two-Tiered Exchange Rate Systems /
A two-tiered exchange rate system can be interpreted as a set of separate taxes on money and other financial assets. If the official two-tiered exchange rate system coexists with a black market for foreign exchange, then there is implicit taxation of the international goods trade as well. This paper...
מחבר ראשי: | |
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פורמט: | כתב-עת |
שפה: | English |
יצא לאור: |
Washington, D.C. :
International Monetary Fund,
1996.
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סדרה: | IMF Working Papers; Working Paper ;
No. 1996/120 |
גישה מקוונת: | Full text available on IMF |