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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Tác giả chính: Huizinga, Harry
Định dạng: Tạp chí
Ngôn ngữ:English
Được phát hành: Washington, D.C. : International Monetary Fund, 1996.
Loạt:IMF Working Papers; Working Paper ; No. 1996/120
Truy cập trực tuyến:Full text available on IMF