International Vat Harmonization: Economic Effects
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| 100 | 1 | |a Frenkel, Jacob A. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a International Vat Harmonization |b Economic Effects |c Frenkel, Jacob A |
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| 520 | 3 | |a 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 simulations reveal that the macroeconomic and welfare implications of VAT harmonization, including conflicts of interest, depend critically on the tax system and the degree of substitution governing temporal and intertemporal allocations. We also demonstrate that the effects of revenue-neutral tax conversions between income and consumption tax systems undertaken by a single country depend critically on international differences in behavior | |
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Datensatz im Suchindex
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| author | Frenkel, Jacob A. |
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| id | DE-604.BV048343506 |
| illustrated | Not Illustrated |
| indexdate | 2024-12-20T19:42:05Z |
| institution | BVB |
| isbn | 1451921179 9781451921175 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033722774 |
| oclc_num | 1337136460 |
| open_access_boolean | |
| owner | DE-20 DE-824 DE-70 DE-155 DE-BY-UBR DE-29 DE-22 DE-BY-UBG DE-473 DE-BY-UBG DE-1102 DE-703 DE-859 DE-706 DE-384 DE-860 DE-19 DE-BY-UBM DE-739 DE-355 DE-BY-UBR DE-Aug4 DE-1049 DE-12 DE-91 DE-BY-TUM |
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| physical | 1 Online-Ressource (48 p) |
| psigel | ZDB-1-IMF |
| publishDate | 1991 |
| publishDateSearch | 1991 |
| publishDateSort | 1991 |
| publisher | International Monetary Fund |
| record_format | marc |
| series2 | IMF Working Papers |
| spellingShingle | Frenkel, Jacob A. International Vat Harmonization Economic Effects |
| title | International Vat Harmonization Economic Effects |
| title_auth | International Vat Harmonization Economic Effects |
| title_exact_search | International Vat Harmonization Economic Effects |
| title_full | International Vat Harmonization Economic Effects Frenkel, Jacob A |
| title_fullStr | International Vat Harmonization Economic Effects Frenkel, Jacob A |
| title_full_unstemmed | International Vat Harmonization Economic Effects Frenkel, Jacob A |
| title_short | International Vat Harmonization |
| title_sort | international vat harmonization economic effects |
| title_sub | Economic Effects |
| url | http://elibrary.imf.org/view/IMF001/03785-9781451921175/03785-9781451921175/03785-9781451921175.xml |
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