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...

Повний опис

Бібліографічні деталі
Автор: Huizinga, Harry
Формат: Журнал
Мова:English
Опубліковано: Washington, D.C. : International Monetary Fund, 1996.
Серія:IMF Working Papers; Working Paper ; No. 1996/120
Онлайн доступ:Full text available on IMF