Publications By Author

Title: International Vat Harmonization: Economic Effects

Author: Frenkel, A. Jacob ; Symansky, A. Steven ; Razin, Assaf

Series: Working Paper No. 1991/022

Date: February 1, 1991

Notes: Also published in Staff Papers, Vol. 38, No. 4, December 1991.

Subject: Cash-flow tax Consumption Consumption taxes Income tax systems National accounts Revenue administration Taxes Value-added tax