Border tax adjustments and rationed foreign exchange
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.
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|
|Official Date:||June 1996|
|Number of Pages:||7|
|Page Range:||pp. 331-337|
|Title of Event:||Public Finance Symposium|
|Location of Event:||UNIV WARWICK, COVENTRY, ENGLAND|
|Date(s) of Event:||FEB 24-25, 1995|
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