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...

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Dettagli Bibliografici
Autore principale: Huizinga, Harry
Natura: Periodico
Lingua:English
Pubblicazione: Washington, D.C. : International Monetary Fund, 1996.
Serie:IMF Working Papers; Working Paper ; No. 1996/120
Accesso online:Full text available on IMF