An Empirical Study on the Trade Effect of VAT Between Taiwan and Asian countries
碩士 === 逢甲大學 === 會計與財稅所 === 91 === An idealized VAT is a kind of value added tax succeeding in taxing all consumption at the same rate. Feldstein and Krugman(1989)used a simple model and showed that an idealized VAT, levying on imports and rebating on exports, has no competitive effect. However, in p...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2003
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| Online Access: | http://ndltd.ncl.edu.tw/handle/27674544031276672640 |