Value-Added Tax : Administrative and Policy Issues /

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.

Bibliographic Details
Main Author: Tait, Alan
Format: Journal
Language:English
Published: Washington, D.C. : International Monetary Fund, 1991.
Series:Occasional Papers; Occasional Paper ; No. 1991/011
Online Access:Full text available on IMF
Description
Summary: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.
Item Description:<strong>Off-Campus Access:</strong> No User ID or Password Required
<strong>On-Campus Access:</strong> No User ID or Password Required
Physical Description:1 online resource (100 pages)
Format:Mode of access: Internet
ISSN:0251-6365
Access:Electronic access restricted to authorized BRAC University faculty, staff and students