VALUE-ADDED TAX IN DEVELOPING COUNTRIES

被引：0

作者：

LENT, GE

CASANEGR.M

GUERARD, M

机构：

[1] UNIV N CAROLINA, CHAPEL HILL, NC 27514 USA

[2] DARTMOUTH COLL, HANOVER, NH 03755 USA

[3] UNITED NATIONS, NEW YORK, NY 10000 USA

[4] US TREASURY DEPT, FISCAL AFFAIRS DEPT, TAX POLICY DIVISION, WASHINGTON, DC 20220 USA

[5] UNIV CALIF, BRAZILIAN DEV ASSISTANCE PROGRAM, BERKELEY, CA 94720 USA

[6] TREASURY DEPT, FISCAL AFFAIRS DEPT, WASHINGTON, DC 20220 USA

[7] ORG AMER STATES, WASHINGTON, DC 20000 USA

[8] NATL BUR ECON RES, WASHINGTON, DC 20000 USA

来源：

INTERNATIONAL MONETARY FUND STAFF PAPERS | 1973年 / 20卷 / 02期

关键词：

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

引用

页码：318 / 378

页数：61

共 50 条

[1] VALUE-ADDED TAX - CASE FOR - VALUE-ADDED TAX - CASE AGAINST
TERRY, A
HARVARD BUSINESS REVIEW, 1971, 49 (02) : 31 - &
[2] ESTIMATING THE BASE OF THE VALUE-ADDED TAX (VAT) IN DEVELOPING-COUNTRIES - THE PROBLEM OF EXEMPTIONS
MACKENZIE, GA
PUBLIC FINANCE-FINANCES PUBLIQUES, 1992, 47 (02): : 257 - 270
[3] Value-added tax
TsNIIchermet, Moscow, Russia
Metallurg, 2000, (10): : 13 - 14
[4] THE VALUE-ADDED TAX
DUE, JF
WESTERN ECONOMIC JOURNAL, 1965, 3 (02): : 165 - 171
[5] VALUE-ADDED TAX
NICKERSO.CA
JOURNAL OF ACCOUNTANCY, 1973, (MAR): : 36 - 37
[6] THE VALUE-ADDED TAX
PRICE, CE
PORCANO, TM
JOURNAL OF ACCOUNTANCY, 1992, 174 (04): : 44 - 48
[7] VALUE-ADDED TAX
CAROL, B
DUNS REVIEW, 1979, 113 (04): : 14 - &
[8] Design of value-added tax on medicines in 41 European countries
Vogler, S.
Zimmermann, N.
EUROPEAN JOURNAL OF PUBLIC HEALTH, 2022, 32 : 632 - 632
[9] The Rise of the Value-Added Tax
Gordon, Roger H.
JOURNAL OF ECONOMIC LITERATURE, 2016, 54 (01) : 243 - 246
[10] VALUE-ADDED TAX IN SWEDEN
NORR, M
HORNHAMMAR, NG
COLUMBIA LAW REVIEW, 1970, 70 (03) : 379 - 422