Fiscal Devaluation and Fiscal Consolidation : The VAT in Troubled Times /
This paper focuses on two core tax design issues that arise in addressing current fiscal challenges. It first explores the idea, prominent in troubled Eurozone countries, of a "fiscal devaluation": shifting from social contributions to the VAT as a way to mimic a nominal devaluation. Empir...
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| フォーマット: | 雑誌 |
| 言語: | English |
| 出版事項: |
Washington, D.C. :
International Monetary Fund,
2012.
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| シリーズ: | IMF Working Papers; Working Paper ;
No. 2012/085 |
| オンライン･アクセス: | Full text available on IMF |