India : Selected Issues.
This Selected Issues paper discusses various aspects of goods and service tax (GST) on India's tax policy. Dual rate structure with a low standard rate and an additional higher rate on select items can be progressive and preserve revenue neutrality, while streamlining exemptions would further c...
Соавтор: | |
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Формат: | Журнал |
Язык: | English |
Опубликовано: |
Washington, D.C. :
International Monetary Fund,
2018.
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Серии: | IMF Staff Country Reports; Country Report ;
No. 2018/255 |
Online-ссылка: | Full text available on IMF |