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The Value-Added Tax in Developing Countries (La taxe sur la valeur ajoutée dans les pays en voie de développement)(El impuesto al valor agregado en los países en desarrollo)

Lent, George E.; Casanegra, Milka; Guerard, Michèle - In: IMF Staff Papers 20 (1973) 2, pp. 318-378

Choosing a sales tax technique depends on a variety of considerations to be weighed by each country in the light of its own economic and social conditions. Alternative techniques that have proved successful include (1) a single-stage manufacturers'/importers' tax; (2) a hybrid retail/wholesale...

Persistent link: https://www.econbiz.de/10008915282

Banque mondiale et ajustement structurel

Guerard, Michèle; Lafourcade, Olivier - In: Revue d'Économie Financière 4 (1994) 1, pp. 355-367

Persistent link: https://www.econbiz.de/10010792003

The Brazilian State Value-Added Tax (La taxe sur la valeur ajoutée dans les Etats du Brésil) (El impuesto de los estados brasileños sobre el valor añadido)

Guerard, Michèle - In: IMF Staff Papers 20 (1973) 1, pp. 118-169

In 1967 the Brazilian states abolished the heterogeneous turnover taxes that they had levied for 30 years and replaced them with a unified sales tax of the value-added type. The reform was designed to overcome the defects of turnover taxation and to secure a greater degree of tax coordination...

Persistent link: https://www.econbiz.de/10008915153