International Vat Harmonization : Economic Effects /

This paper highlights key macroeconomic issues related to VAT harmonization. A model is developed which emphasizes the effects of changes in the time profile of various taxes on international behavior. Dynamic simulations reveal that the macroeconomic and welfare implications of VAT harmonization, i...

Täydet tiedot

Bibliografiset tiedot
Päätekijä: Frenkel, Jacob
Muut tekijät: Razin, Assaf, Symansky, Steven
Aineistotyyppi: Aikakauslehti
Kieli:English
Julkaistu: Washington, D.C. : International Monetary Fund, 1991.
Sarja:IMF Working Papers; Working Paper ; No. 1991/022
Linkit:Full text available on IMF