The paper discusses the revenue-increasing potential of the value added tax (VAT), the potential impact on prices of both introducing a VAT and changing its rate structure once introduced and on the foreign trade balance. After examining the experience of some developing and industrialized countries, the conclusion is that there is nothing inherently revenue increasing or inflationary about the VAT, but it may alter the trade balance through a change...
انظر المزيد
تفاصيل
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1987/2/01
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ورقة عمل إدارية
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DRD225
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1
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1
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2013/6/05
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Disclosed
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The value-added tax : revenue inflation and the foreign trade balance
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share of tax revenue