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01627cas a2200241 a 4500 |
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AALejournalIMF010061 |
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|c 5.00 USD
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|z 9781451964271
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|a 1018-5941
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|a BD-DhAAL
|c BD-DhAAL
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|a International Monetary Fund.
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|a International Effects of Tax Reforms.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 1988.
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| 300 |
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|a 1 online resource (37 pages)
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|a IMF Working Papers
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a This paper highlights the significance of open-economy considerations in the analysis of tax reforms. It focuses on domestic and international consequences of revenue-neutral conversion between income and value-added tax systems. The principal result is that the direction of changes in key macroeconomic variables consequent on such tax conversions depends critically on the current account position. For example, a conversion from an income to a value-added tax system lowers the world interest rate if the country adopting the reform runs a surplus in the current account of its balance of payments, and vice versa.
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| 538 |
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|a Mode of access: Internet
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|a IMF Working Papers; Working Paper ;
|v No. 1988/062
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/1988/062/001.1988.issue-062-en.xml
|z IMF e-Library
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