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The Shared Value Added Tax. How it works and why it is the Best Tool for Optimal Fiscal Federalism in Countries with Consumption Based Taxes

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  • Ricardo Fenochietto
  • Carola Pessino

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  • Ricardo Fenochietto & Carola Pessino, 2000. "The Shared Value Added Tax. How it works and why it is the Best Tool for Optimal Fiscal Federalism in Countries with Consumption Based Taxes," CEMA Working Papers: Serie Documentos de Trabajo. 176, Universidad del CEMA.
    • Handle: RePEc:cem:doctra:176
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    File URL: https://www.ucema.edu.ar/publicaciones/download/documentos/176.pdf
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    Cited by:

    1. Pessino, Carola & Izquierdo, Alejandro & Vuletin, Guillermo, 2018. "Better Spending for Better Lives: How Latin America and the Caribbean Can Do More with Less," IDB Publications (Books), Inter-American Development Bank, number 9152.
    2. Cintra, Marcos, 2009. "Bank transactions: pathway to the single tax ideal A modern tax technology;the Brazilian experience with a bank transactions tax (1993-2007)," MPRA Paper 16710, University Library of Munich, Germany.

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