IMF Staff papers : Volume 39 No. 2.

This paper answers key questions in considering a value-added tax (VAT) for Central and Eastern European countries. The paper emphasizes that in Western countries tax policy derives from the assumption that the market achieves an optimal allocation of resources. Efficiency in resource allocation and...

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Detalles Bibliográficos
Autor Corporativo: International Monetary Fund. Research Dept
Formato: Revista
Idioma:English
Publicado: Washington, D.C. : International Monetary Fund, 1992.
Series:IMF Staff Papers; IMF Staff Papers ; No. 1992/002
Acceso en liña:Full text available on IMF