01738cas a2200241 a 4500 AALejournalIMF002601 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451931143 1018-5941 BD-DhAAL BD-DhAAL Bovenberg, Ary. Indirect Taxation in Developing Countries : A General Equilibrium Approach / Ary Bovenberg. Washington, D.C. : International Monetary Fund, 1986. 1 online resource (44 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students Indirect taxes are an important element in stabilization tax packages that aim at raising revenue in the short run. This paper evaluates, by using a general equilibrium model, alternative instruments of indirect taxation in middle-income developing countries. It uses data for Thailand as an illustration and examines the effects on revenue, efficiency, equity, and international competitiveness. The paper shows that the interaction between taxes and distortions caused by various policies can be important for revenue and efficiency. It also reveals significant backward shifting and a link between outward-looking supply-side tax policies and trade policies in industrial countries. Mode of access: Internet IMF Working Papers; Working Paper ; No. 1986/001 Full text available on IMF http://elibrary.imf.org/view/journals/001/1986/001/001.1986.issue-001-en.xml IMF e-Library