International Effects of Tax Reforms.
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 macroecon...
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| 格式: | 雜誌 |
| 語言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
1988.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 1988/062 |
| 在線閱讀: | Full text available on IMF |