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

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