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pro vyhledávání: '"Michèle Guerard"'
Autor:
Michèle Guerard, Olivier Lafourcade
Publikováno v:
Périodiques Scientifiques en Édition Électronique.
Lafourcade Olivier, Guerard Michèle. Banque mondiale et ajustement structurel. In: Revue d'économie financière. Hors-série, 1994. Bretton Woods : mélanges pour un cinquantenaire. pp. 355-367.
Publikováno v:
Staff Papers - International Monetary Fund. 20(2):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'/i
Autor:
Michèle Guerard
Publikováno v:
Staff Papers - International Monetary Fund. 20:118
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