The Value-Added Tax : Its Causes and Consequences /
Has the VAT proved, as its proponents claim, an especially effective form of taxation? To address this, this paper first shows that a tax innovation-such as the introduction of a VAT- reduces the marginal cost of public funds if and only if it also leads an optimizing government to increase the tax...
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| Format: | Czasopismo |
| Język: | English |
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Washington, D.C. :
International Monetary Fund,
2007.
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| Seria: | IMF Working Papers; Working Paper ;
No. 2007/183 |
| Dostęp online: | Full text available on IMF |