Book(electronic)1991

Value-added tax: administrative and policy issues

In: Occasional papers Occasional paper no. 88

Tait, Alan A.; Internationaler Währungsfonds

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Abstract

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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