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1. |
ON THE GENERAL EQUILIBRIUM OF ECONOMIC INSTITUTIONS* |
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Asian Economic Journal,
Volume 2,
Issue 1,
1988,
Page 1-32
Lars Werin,
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ISSN:1351-3958
DOI:10.1111/j.1467-8381.1988.tb00118.x
出版商:Blackwell Publishing Ltd
年代:1988
数据来源: WILEY
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2. |
KOREA'S RESPONSE TO THE WORLD DEBT PROBLEM* |
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Asian Economic Journal,
Volume 2,
Issue 1,
1988,
Page 33-67
Inchul Kim,
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PDF (1312KB)
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ISSN:1351-3958
DOI:10.1111/j.1467-8381.1988.tb00119.x
出版商:Blackwell Publishing Ltd
年代:1988
数据来源: WILEY
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3. |
ADOPTING A VALUE‐ADDED TAX IN A DEVELOPING COUNTRY* |
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Asian Economic Journal,
Volume 2,
Issue 1,
1988,
Page 68-90
Gerardo P. Sicat,
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摘要:
SummaryThere are many decisions points to consider once a government has decided to put in place a value added tax. Some of these decisions pre‐determine other decisions.In particular, most countries have chosen this VAT to be most suitable: consumption type of VAT designed along the destination principle, and collected by the credit method. Other features tend to be more variable depending on the countries concerned. Most countries would want to adopt the comprehensive VAT, down to the retail level, but practical considerations would necessitate the introduction only of the pre‐retail VAT. The VAT may have a narrower coverage of sectors because of the limitations related to special conditions of small establishments, especially in developing countries and because of the stage of economic activity covered. When these are taken into account, through the technique of exemption, the VAT would tend to be applicable to the more formal sector of the economy that is composed of larger establishments. The simplest VAT would be conceived with a single rate, but intermediate rates may be introduced to accommodate the need to meet social considerations on the burden of the tax.Finally, although this paper dealt with the issues about the introduction of a VAT, the same issues would loom large in any improvements designed to broaden the coverage of an existing VAT. It is likely that the most basic choices will have to be committed at the point of introduction. In that respect, there is some irreversibility in the choice of the type of VAT, the principle upon which it is based, and the method of collecting it. Room for improvement will take place essentially in the coverage of the tax. For instance, this can be in terms of the following: movement towards the comprehensive VAT, in the case of a decision in favor of a pre‐retail level VAT; increase in the coverage of sectors where before the horizontal coverage is narrow; and changes in the level of the tax
ISSN:1351-3958
DOI:10.1111/j.1467-8381.1988.tb00120.x
出版商:Blackwell Publishing Ltd
年代:1988
数据来源: WILEY
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4. |
INTERNATIONAL COMPARISON OF EXPORT COMPETITIVENESS FOR INDUSTRIAL PRODUCTS IN EAST ASIAN COUNTRIES* |
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Asian Economic Journal,
Volume 2,
Issue 1,
1988,
Page 91-111
Yukio Kaneko,
Eiichi Yanagi,
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ISSN:1351-3958
DOI:10.1111/j.1467-8381.1988.tb00121.x
出版商:Blackwell Publishing Ltd
年代:1988
数据来源: WILEY
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5. |
DEMAND FOR PAID DOMESTIC HELP IN SINGAPORE* |
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Asian Economic Journal,
Volume 2,
Issue 1,
1988,
Page 112-124
Euston Quah,
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ISSN:1351-3958
DOI:10.1111/j.1467-8381.1988.tb00122.x
出版商:Blackwell Publishing Ltd
年代:1988
数据来源: WILEY
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6. |
TRENDS AND ISSUES IN SERVICE SECTOR DEVELOPMENT: SINGAPORE'S OPTIONS |
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Asian Economic Journal,
Volume 2,
Issue 1,
1988,
Page 125-159
Toh Mun Heng,
Linda Low,
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PDF (1635KB)
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ISSN:1351-3958
DOI:10.1111/j.1467-8381.1988.tb00123.x
出版商:Blackwell Publishing Ltd
年代:1988
数据来源: WILEY
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7. |
HISTORY OF INDONESIAN FISCAL POLICY: 1945–1986 ‐ THE BATTLE FOR RESOURCES ‐ |
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Asian Economic Journal,
Volume 2,
Issue 1,
1988,
Page 160-207
Dorodjatun Kuntjoro‐jakti,
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PDF (2719KB)
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ISSN:1351-3958
DOI:10.1111/j.1467-8381.1988.tb00124.x
出版商:Blackwell Publishing Ltd
年代:1988
数据来源: WILEY
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