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Value-Added Tax: Administrative and Policy Issues

Value-Added Tax: Administrative and Policy Issues

Alan Tait

 

Verlag International Monetary Fund, 1991

ISBN 9781452747958

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12,39 EUR


 

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.