Is the WTO a World Tax Organization? : A Primer for WTO Rules for Policy Makers /
This paper examines the extent to which World Trade Organization (WTO) rules impinge on policymakers' freedom to formulate tax policies. It provides an overview of both the economic rationale for WTO rules concerning taxation and the provisions of the main WTO agreements concerning border taxes...
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| Format: | Journal |
| Language: | English |
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Washington, D.C. :
International Monetary Fund,
2016.
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| Series: | Technical Notes and Manuals; Technical Notes and Manuals ;
No. 2016/003 |
| Online Access: | Full text available on IMF |