عضویت در سازمان تجارت جهانی و تغییر مالیات مصرفی This paper explores tax policy effects and revenue implications of joining the World Trade Organization (WTO) and its predecessor, the General Agreement on Tariffs and Trade (GATT). It documents that countries joining GATT/WTO after 1990 have implemented tariff-cum-tax reforms, lowering tariff …
ادامه مطلبWTO membership and the shift to consumption taxes
