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Value-Added Tax: Administrative and Policy Issues (Occasional Paper, 88)

Alan A. Tait




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 | #2078782 in eBooks |  1991-06-15 |  1991-06-15 | File type: PDF

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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.



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