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Border tax adjustments and rationed foreign exchange
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UNSPECIFIED (1996) Border tax adjustments and rationed foreign exchange. In: Public Finance Symposium, UNIV WARWICK, COVENTRY, ENGLAND, FEB 24-25, 1995. Published in: ECONOMICS LETTERS, 51 (3). pp. 331-337.
Full text not available from this repository.Abstract
In the case of a traditional developed country, the choice of tax base for border adjustments is thought of no consequence because of the long-run neutrality of tax basis switches. We show how border tax adjustments can be non-neutral whether or not developing countries have rationed foreign exchange.
| Item Type: | Conference Item (UNSPECIFIED) |
|---|---|
| Subjects: | H Social Sciences > HC Economic History and Conditions |
| Journal or Publication Title: | ECONOMICS LETTERS |
| Publisher: | ELSEVIER SCIENCE SA LAUSANNE |
| ISSN: | 0165-1765 |
| Date: | June 1996 |
| Volume: | 51 |
| Number: | 3 |
| Number of Pages: | 7 |
| Page Range: | pp. 331-337 |
| Publication Status: | Published |
| Title of Event: | Public Finance Symposium |
| Location of Event: | UNIV WARWICK, COVENTRY, ENGLAND |
| Date(s) of Event: | FEB 24-25, 1995 |
| URI: | http://wrap.warwick.ac.uk/id/eprint/18598 |
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