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.

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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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