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.

Detalles Bibliográficos
Autor principal: Tait, Alan
Formato: Revista
Lenguaje:English
Publicado: Washington, D.C. : International Monetary Fund, 1991.
Colección:Occasional Papers; Occasional Paper ; No. 1991/011
Acceso en línea:Full text available on IMF
Descripción
Sumario: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.
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Descripción Física:1 online resource (100 pages)
Formato:Mode of access: Internet
ISSN:0251-6365
Acceso:Electronic access restricted to authorized BRAC University faculty, staff and students