VAT Attacks! /

Like the theory of the second best that the 2006 congress marks, the VAT is now fifty years old. Judged by the extent and speed of its spread around the world, and the revenue that it raises, the VAT would seem to have been a remarkable success. Over the last few years, however, it has come under a...

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Détails bibliographiques
Auteur principal: Keen, Michael
Format: Revue
Langue:English
Publié: Washington, D.C. : International Monetary Fund, 2007.
Collection:IMF Working Papers; Working Paper ; No. 2007/142
Accès en ligne:Full text available on IMF