Value-Added Tax : Administrative and Policy Issues /
More than 50 countries worldwide employ a value-added tax. What are its effects on prices, exports, and investment? Is it regressive? These and other questions are answered in this collection of papers presented at a March 1990 Jakarta seminar on the VAT in Asia.
Autor principal: | |
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Formato: | Periódico |
Idioma: | English |
Publicado em: |
Washington, D.C. :
International Monetary Fund,
1991.
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coleção: | Occasional Papers; Occasional Paper ;
No. 1991/011 |
Acesso em linha: | Full text available on IMF |