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.
| Main Author: | |
|---|---|
| Format: | Journal |
| Language: | English |
| Published: |
Washington, D.C. :
International Monetary Fund,
1991.
|
| Series: | Occasional Papers; Occasional Paper ;
No. 1991/011 |
| Online Access: | Full text available on IMF |