Series: IMF Working Papers
Author(s): Jacob Frenkel , Steven Symansky , and Assaf Razin
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 February 1991
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...