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Revenue administration:

1991

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

1990

Title: The Optimal Mix of Inflationary Finance and Commodity Taxation with Collection Lags

Author: Dixit, K Avinash

Series: Working Paper No. 1990/087

Date: September 1, 1990

Notes: Also published in Staff Papers, Vol. 38, No. 3, September 1991.

Subject: Consumption Consumption taxes Inflation Revenue administration Tax collection

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