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150128 ||| eng |
| 020 |
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|a 9781451931143
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| 100 |
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|a Bovenberg, Ary
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| 245 |
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|a Indirect Taxation in Developing Countries
|b A General Equilibrium Approach
|c Ary Bovenberg
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| 260 |
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|a Washington, D.C.
|b International Monetary Fund
|c 1986
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| 300 |
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|a 44 pages
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| 651 |
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4 |
|a Thailand
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| 653 |
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|a Wealth
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| 653 |
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|a Economics
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| 653 |
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|a Income
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| 653 |
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|a Tariff
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| 653 |
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|a International Trade Organizations
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| 653 |
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|a Public finance & taxation
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| 653 |
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|a Taxes
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| 653 |
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|a Saving
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| 653 |
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|a Trade Policy
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| 653 |
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|a Aggregate Factor Income Distribution
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| 653 |
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|a National accounts
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| 653 |
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|a Business Taxes and Subsidies
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| 653 |
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|a Consumption
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| 653 |
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|a Macroeconomics
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| 653 |
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|a Macroeconomics: Consumption
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| 653 |
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|a Taxation
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| 653 |
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|a Spendings tax
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| 041 |
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7 |
|a eng
|2 ISO 639-2
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| 989 |
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|b IMF
|a International Monetary Fund
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| 490 |
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|a IMF Working Papers
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| 028 |
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|a 10.5089/9781451931143.001
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| 856 |
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|u https://elibrary.imf.org/view/journals/001/1986/001/001.1986.issue-001-en.xml?cid=16807-com-dsp-marc
|x Verlag
|3 Volltext
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| 082 |
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|a 330
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| 520 |
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|a Indirect taxes are an important element in stabilization tax packages that aim at raising revenue in the short run. This paper evaluates, by using a general equilibrium model, alternative instruments of indirect taxation in middle-income developing countries. It uses data for Thailand as an illustration and examines the effects on revenue, efficiency, equity, and international competitiveness. The paper shows that the interaction between taxes and distortions caused by various policies can be important for revenue and efficiency. It also reveals significant backward shifting and a link between outward-looking supply-side tax policies and trade policies in industrial countries
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