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International Vat Harmonization
			: Economic Effects

International Vat Harmonization : Economic Effects »

Volume/Issue: 1991/22

Series: IMF Working Papers

Author(s): Jacob Frenkel , Steven Symansky , and Assaf Razin

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 1991

DOI: http://dx.doi.org/10.5089/9781451921175.001

ISBN: 9781451921175

Keywords: tax system, home country, tax rates, tax systems, tax structure

This paper highlights key macroeconomic issues related to VAT harmonization. A model is developed which emphasizes the effects of changes in the time profile of various taxes on international behavior. Dynamic simu...

International Vat Harmonization

International Vat Harmonization »

Source: International Vat Harmonization : Economic Effects

Volume/Issue: 1991/22

Series: IMF Working Papers

Author(s): Jacob Frenkel , Steven Symansky , and Assaf Razin

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 1991

ISBN: 9781451921175

Keywords: tax system, home country, tax rates, tax systems, tax structure

This paper highlights key macroeconomic issues related to VAT harmonization. A model is developed which emphasizes the effects of changes in the time profile of various taxes on international behavior. Dynamic simu...