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The value-added tax : revenue inflation and the foreign trade balance (English)

Abstract

The paper discusses the revenue-increasing potential of the value added tax (VAT), the potential impact on prices of both introducing a VAT and changing its rate structure once introduced and on the foreign trade balance. After examining the experience...  See More +

Details

  • Tait, Alan A.;
  • 1987/02/01
  • Departmental Working Paper;
  • DRD225
  • 1
  • 1
  • World
  • The World Region
  • 2013/06/05
  • Disclosed
  • The value-added tax : revenue inflation and the foreign trade balance
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