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.

التفاصيل البيبلوغرافية
المؤلف الرئيسي: Tait, Alan
التنسيق: دورية
اللغة:English
منشور في: Washington, D.C. : International Monetary Fund, 1991.
سلاسل:Occasional Papers; Occasional Paper ; No. 1991/011
الوصول للمادة أونلاين:Full text available on IMF