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150128 ||| eng |
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|a 9781451854220
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|a Huizinga, Harry
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|a The Taxation Implicit in Two-Tiered Exchange Rate Systems
|c Harry Huizinga
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| 260 |
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|a Washington, D.C.
|b International Monetary Fund
|c 1996
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| 300 |
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|a 26 pages
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| 651 |
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4 |
|a South Africa
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| 653 |
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|a Income
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| 653 |
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|a Exchange rate arrangements
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| 653 |
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|a Optimal Taxation
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| 653 |
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|a Market exchange rates
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| 653 |
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|a Personal income
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| 653 |
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|a Multiple currency practices
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| 653 |
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|a Currency
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| 653 |
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|a Personal Income, Wealth, and Their Distributions
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| 653 |
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|a National accounts
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| 653 |
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|a Foreign Exchange
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| 653 |
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|a Efficiency
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| 653 |
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|a Macroeconomics
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| 653 |
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|a Exchange rates
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| 653 |
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|a Foreign exchange
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| 041 |
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|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 10.5089/9781451854220.001
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| 856 |
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|u https://elibrary.imf.org/view/journals/001/1996/120/001.1996.issue-120-en.xml?cid=2086-com-dsp-marc
|x Verlag
|3 Volltext
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|a 330
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|a A two-tiered exchange rate system can be interpreted as a set of separate taxes on money and other financial assets. If the official two-tiered exchange rate system coexists with a black market for foreign exchange, then there is implicit taxation of the international goods trade as well. This paper presents some evidence on the tax rates and tax revenues implicit in the exchange rate systems of The Bahamas (from 1978 to 1995), the Dominican Republic (from 1970 to 1984), and South Africa (from 1973 to 1995)
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