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Recent Russian Debate on Moving from VAT to Sales Taxes and Its Global Implications

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NBER2009-12-01 更新2025-01-04 收录
下载链接:
https://www.nber.org/papers/w15615
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We discuss recent policy debate in Russia on moving from the present value added tax to a sales tax structure covering households, government and exports. What is distinctive in this debate is the range and nature of problems identified with the VAT, most of which stem from its multistage credit
提供机构:
美国国家经济研究局
创建时间:
2009-12-01
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