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...
主要作者: | |
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格式: | 杂志 |
语言: | English |
出版: |
Washington, D.C. :
International Monetary Fund,
1996.
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丛编: | IMF Working Papers; Working Paper ;
No. 1996/120 |
在线阅读: | Full text available on IMF |