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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. ISSN 0165-1765.
Full text not available from this repository, contact author.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 | ||||
| Official Date: | June 1996 | ||||
| Dates: |
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| 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 |
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