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A Destination VAT for CIS Trade
Summers, Victoria P. - 1996
In all of the new countries formed after the dissolution of the Soviet Union, other than the Baltics, the value-added taxes (VATs) adopted were “hybrid” VATs that treat CIS trade differently from trade with the rest of the world. This paper inquires whether this is appropriate. The paper...
Persistent link: https://www.econbiz.de/10014396331
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[Rezension von: Hufbauer, Gary Clyde, Fundamental tax reform and border tax adjustments]
Summers, Victoria P. - In: National tax journal 49 (1996) 4, pp. 687-692
Persistent link: https://www.econbiz.de/10001348628
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Republic of Poland : selected issues
Daseking, Christina; Jiang, G.; Summers, Victoria P. - 2000
Persistent link: https://www.econbiz.de/10001495724
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Distinguishing debt from equity in the junk bond era
Bulow, Jeremy; Summers, Victoria P.; Summers, Lawrence Henry - 1990
Persistent link: https://www.econbiz.de/10000793976
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Trusts and taxes in civil law emerging economies : issues, problems, and proposed solutions
Gordon, Richard; Summers, Victoria P. - 1992
Persistent link: https://www.econbiz.de/10000902782
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Taxation of investment funds in emerging capital markets : theory, problems, and solutions in the case of Taiwan
Gordon, Richard; Summers, Victoria P. - 1992
Persistent link: https://www.econbiz.de/10000902784
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A destination VAT for CIS trade
Baer, Katherine - 1996
Persistent link: https://www.econbiz.de/10000939308
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A destination VAT for CIS trade
Baer, Katherine - In: Most : economic policy in transitional economics 6 (1996) 3, pp. 87-106
Persistent link: https://www.econbiz.de/10001209378
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When financial markets work too well : a cautious case for a securities transactions tax
Summers, Lawrence Henry - In: Journal of financial services research : JFSR 3 (1989) 2, pp. 261-286
Persistent link: https://www.econbiz.de/10001092927
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Bank debit taxes in Latin America : an analysis of recent trends
Coelho, Isaias; Ebrill, Liam; Summers, Victoria P. - 2001
Persistent link: https://www.econbiz.de/10001587982