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.

Détails bibliographiques
Auteur principal: Tait, Alan
Format: Revue
Langue:English
Publié: Washington, D.C. : International Monetary Fund, 1991.
Collection:Occasional Papers; Occasional Paper ; No. 1991/011
Accès en ligne:Full text available on IMF
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