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Allowances for Corporate Equity in Practice / / Alexander Klemm
Allowances for Corporate Equity in Practice / / Alexander Klemm
Autore Klemm Alexander
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2006
Descrizione fisica 1 online resource (35 p.)
Collana IMF Working Papers
Soggetto topico Corporations - Finance
Corporations - Taxation
Investments: Stocks
Taxation
Corporate Taxation
Business Taxes and Subsidies
Taxation, Subsidies, and Revenue: General
Pension Funds
Non-bank Financial Institutions
Financial Instruments
Institutional Investors
Corporate & business tax
Public finance & taxation
Investment & securities
Allowance for corporate equity
Stocks
Corporate income tax
Income tax systems
Effective tax rate
Corporations
Income tax
Tax administration and procedure
ISBN 1-4623-5080-1
1-4519-8531-2
1-282-39234-4
9786613820778
1-4519-0972-1
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto ""Contents""; ""I. INTRODUCTION""; ""II. ACE TAX SYSTEMS""; ""III. ACE SYSTEMS IN PRACTICE""; ""IV. PREVIOUS ANALYSES OF ACE TAX SYSTEMS""; ""V. THE BRAZILIAN ACE VARIANT""; ""VI. CONCLUSION""; ""Appendix I. Effective Tax Rates""; ""REFERENCES""
Record Nr. UNINA-9910788522403321
Klemm Alexander  
Washington, D.C. : , : International Monetary Fund, , 2006
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Allowances for Corporate Equity in Practice / / Alexander Klemm
Allowances for Corporate Equity in Practice / / Alexander Klemm
Autore Klemm Alexander
Edizione [1st ed.]
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2006
Descrizione fisica 1 online resource (35 p.)
Collana IMF Working Papers
Soggetto topico Corporations - Finance
Corporations - Taxation
Allowance for corporate equity
Business Taxes and Subsidies
Corporate & business tax
Corporate income tax
Corporate Taxation
Corporations
Effective tax rate
Financial Instruments
Income tax systems
Income tax
Institutional Investors
Investment & securities
Investments: Stocks
Non-bank Financial Institutions
Pension Funds
Public finance & taxation
Stocks
Tax administration and procedure
Taxation
Taxation, Subsidies, and Revenue: General
ISBN 1-4623-5080-1
1-4519-8531-2
1-282-39234-4
9786613820778
1-4519-0972-1
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto ""Contents""; ""I. INTRODUCTION""; ""II. ACE TAX SYSTEMS""; ""III. ACE SYSTEMS IN PRACTICE""; ""IV. PREVIOUS ANALYSES OF ACE TAX SYSTEMS""; ""V. THE BRAZILIAN ACE VARIANT""; ""VI. CONCLUSION""; ""Appendix I. Effective Tax Rates""; ""REFERENCES""
Record Nr. UNINA-9910814665703321
Klemm Alexander  
Washington, D.C. : , : International Monetary Fund, , 2006
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Portugal : : Selected Issues
Portugal : : Selected Issues
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2007
Descrizione fisica 1 online resource (34 p.)
Collana IMF Staff Country Reports
Soggetto topico Exports - Portugal
Taxation - Portugal
Labor market - Portugal
Competition - Portugal
Exports and Imports
Labor
Personal Finance -Taxation
Taxation
Corporate Taxation
Demand and Supply of Labor: General
Trade: General
Taxation, Subsidies, and Revenue: General
Personal Income and Other Nonbusiness Taxes and Subsidies
Business Taxes and Subsidies
Labor Economics Policies
Labour
income economics
Public finance & taxation
International economics
Corporate & business tax
Finance
Labor markets
Exports
Labor market flexibility
Personal income tax
Income tax systems
International trade
Tax administration core functions
Revenue administration
Taxes
Labor market
Income tax
Tax administration and procedure
Corporations
Manpower policy
ISBN 1-4552-7017-2
1-4519-9194-0
1-280-89320-6
1-4527-3059-8
9786613734518
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover; Contents; I. Portugal's Export Rebound in 2006: Recovery or Blip?; A. Introduction; B. What Explains the Export Rebound since 2006?; C. Recent Trends in the Export Sector; D. Conclusion; References; II. Making Portugal's Tax System More Pro-Growth; A. Background; Figures; 1. Portugal: Tax Burden and Composition, 2005; B. Tax Policy; Boxes; 1. Characteristics of Pro-Growth Tax System; C. Domestic Tax Administration; D. Conclusion; Appendixes; I. Main Features of the Portuguese Tax System; References; III. The Importance of Labor Market Flexibility in Regaining Competitiveness
A. Introduction B. The Importance of Labor Market Flexibility; C. The Flexibility of Portugal's Labor Market; D. Quantifying the Benefits of Labor Market Reform; 2. The Impact of Reform in Labor, Goods, and Services Markets in Portugal; 3. The Impact of Labor and Product Market Reforms in Portugal; E. Concluding Remarks; References
Record Nr. UNINA-9910788517903321
Washington, D.C. : , : International Monetary Fund, , 2007
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Portugal : : Selected Issues
Portugal : : Selected Issues
Edizione [1st ed.]
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2007
Descrizione fisica 1 online resource (34 p.)
Collana IMF Staff Country Reports
Soggetto topico Exports - Portugal
Taxation - Portugal
Labor market - Portugal
Competition - Portugal
Business Taxes and Subsidies
Corporate & business tax
Corporate Taxation
Corporations
Demand and Supply of Labor: General
Exports and Imports
Exports
Finance
Income economics
Income tax systems
Income tax
International economics
International trade
Labor Economics Policies
Labor market flexibility
Labor market
Labor markets
Labor
Labour
Manpower policy
Personal Finance -Taxation
Personal Income and Other Nonbusiness Taxes and Subsidies
Personal income tax
Public finance & taxation
Revenue administration
Tax administration and procedure
Tax administration core functions
Taxation
Taxation, Subsidies, and Revenue: General
Taxes
Trade: General
ISBN 1-4552-7017-2
1-4519-9194-0
1-280-89320-6
1-4527-3059-8
9786613734518
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover; Contents; I. Portugal's Export Rebound in 2006: Recovery or Blip?; A. Introduction; B. What Explains the Export Rebound since 2006?; C. Recent Trends in the Export Sector; D. Conclusion; References; II. Making Portugal's Tax System More Pro-Growth; A. Background; Figures; 1. Portugal: Tax Burden and Composition, 2005; B. Tax Policy; Boxes; 1. Characteristics of Pro-Growth Tax System; C. Domestic Tax Administration; D. Conclusion; Appendixes; I. Main Features of the Portuguese Tax System; References; III. The Importance of Labor Market Flexibility in Regaining Competitiveness
A. Introduction B. The Importance of Labor Market Flexibility; C. The Flexibility of Portugal's Labor Market; D. Quantifying the Benefits of Labor Market Reform; 2. The Impact of Reform in Labor, Goods, and Services Markets in Portugal; 3. The Impact of Labor and Product Market Reforms in Portugal; E. Concluding Remarks; References
Record Nr. UNINA-9910809279603321
Washington, D.C. : , : International Monetary Fund, , 2007
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The Size Distribution of Firms, Cournot, and Optimal Taxation / / Mark Gersovitz
The Size Distribution of Firms, Cournot, and Optimal Taxation / / Mark Gersovitz
Autore Gersovitz Mark
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2006
Descrizione fisica 1 online resource (28 p.)
Collana IMF Working Papers
Soggetto topico Taxation
Industrial organization (Economic theory)
Finance: General
Taxation, Subsidies, and Revenue: General
Tax Law
General Financial Markets: General (includes Measurement and Data)
Efficiency
Optimal Taxation
Public finance & taxation
Taxation & duties law
Finance
Income tax systems
Tax law
Competition
Optimal taxation
Tax administration core functions
Income tax
Tax administration and procedure
Law and legislation
ISBN 1-4623-1447-3
1-4527-7031-X
1-283-51719-1
1-4519-0984-5
9786613829641
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto ""Contents""; ""I. INTRODUCTION""; ""II. ASYMMETRIC OLIGOPOLISTS IN AN UNTAXED ECONOMY""; ""III. ASYMMETRIC OLIGOPOLISTS AND THE SPECIFIC SALES TAX""; ""IV. ASYMMETRIC OLIGOPOLISTS AND THE AD VALOREM SALES TAX""; ""V. ASYMMETRIC OLIGOPOLISTS AND THE HYBRID PROFITS TAX""; ""VI. ASYMMETRIC OLIGOPOLISTS AND THE HYBRID PROFITS AND AD VALOREM TAXES""; ""VII. CONCLUSIONS""; ""REFERENCES""
Record Nr. UNINA-9910788401503321
Gersovitz Mark  
Washington, D.C. : , : International Monetary Fund, , 2006
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
The Size Distribution of Firms, Cournot, and Optimal Taxation / / Mark Gersovitz
The Size Distribution of Firms, Cournot, and Optimal Taxation / / Mark Gersovitz
Autore Gersovitz Mark
Edizione [1st ed.]
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2006
Descrizione fisica 1 online resource (28 p.)
Collana IMF Working Papers
Soggetto topico Taxation
Industrial organization (Economic theory)
Competition
Efficiency
Finance
Finance: General
General Financial Markets: General (includes Measurement and Data)
Income tax systems
Income tax
Law and legislation
Optimal Taxation
Optimal taxation
Public finance & taxation
Tax administration and procedure
Tax administration core functions
Tax Law
Tax law
Taxation & duties law
Taxation, Subsidies, and Revenue: General
ISBN 1-4623-1447-3
1-4527-7031-X
1-283-51719-1
1-4519-0984-5
9786613829641
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto ""Contents""; ""I. INTRODUCTION""; ""II. ASYMMETRIC OLIGOPOLISTS IN AN UNTAXED ECONOMY""; ""III. ASYMMETRIC OLIGOPOLISTS AND THE SPECIFIC SALES TAX""; ""IV. ASYMMETRIC OLIGOPOLISTS AND THE AD VALOREM SALES TAX""; ""V. ASYMMETRIC OLIGOPOLISTS AND THE HYBRID PROFITS TAX""; ""VI. ASYMMETRIC OLIGOPOLISTS AND THE HYBRID PROFITS AND AD VALOREM TAXES""; ""VII. CONCLUSIONS""; ""REFERENCES""
Record Nr. UNINA-9910822023103321
Gersovitz Mark  
Washington, D.C. : , : International Monetary Fund, , 2006
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Solomon Islands : : Tax Summary and Statistical Appendix
Solomon Islands : : Tax Summary and Statistical Appendix
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2008
Descrizione fisica 1 online resource (46 p.)
Disciplina 332.152
Collana IMF Staff Country Reports
Soggetto topico Banks and Banking
Exports and Imports
Macroeconomics
Agribusiness
Industries: Financial Services
Taxation
Aggregate Factor Income Distribution
Banks
Depository Institutions
Micro Finance Institutions
Mortgages
Agricultural Markets and Marketing
Cooperatives
Trade: General
Taxation, Subsidies, and Revenue: General
Banking
Finance
Agriculture, agribusiness & food production industries
International economics
Public finance & taxation
Income
Loans
Agroindustries
Imports
National accounts
Economic sectors
Financial institutions
International trade
Income tax systems
Taxes
Banks and banking
Agricultural industries
Income tax
ISBN 1-4552-8024-0
1-4527-3224-8
1-283-55399-6
9786613866448
1-4519-9412-5
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover; Contents; Tax Summary; Statistical Tables; 1. Summary of Real Sector Indicators, 2001-07; 2. Real GDP Growth Rates by Sectoral Origin, 2004-07; 3. Honiara Retail Price Index, 2004-08; 4. Formal Employment, 2004-07; 5. Central Government Operations, 2002-07; 6. Central Government Revenue and Grants, 2002-07; 7. Central Government Expenditure, 2002-07; 8. Central Government Budget Financing, 2002-07; 9. Central Government Gross Domestic Debt, 2002-07; 10. Equity Investment of the Investment Corporation of Solomon Islands, 2003-07; 11. Summary Accounts of the Banking System, 2004-07
12. Assets and Liabilities of the Central Bank of Solomon Islands, 2004-0713. Assets and Liabilities of Commercial Banks, 2004-07; 14a. Commercial Bank Advances and Loans, 2004-08; 14b. Commercial Bank Advances and Loans, 2004-08; 15. Commercial Bank Interest Rates on Savings and Time Deposits, 2004-08; 16. Commercial Bank Interest Rates on Loans and Overdrafts, 2004-08; 17. Assets and Liabilities of the National Provident Fund, 2004-08; 18. Income Statement of the National Provident Fund, 2003-07; 19. Assets and Liabilities of the Development Bank of Solomon Islands, 2003-07
20. Income Statement of the Development Bank of Solomon Islands, 2003-0721. Balance of Payments, 2003-07; 22. Trade Indicators, 2003-07; 23. Composition of Exports, 2003-07; 24. Composition of Imports, 2001-07; 25. Exports by Country of Destination, 2001-07; 26. Imports by Country of Origin, 2001-07; 27. Services, Income, and Transfers, 2001-07; 28. Medium- and Long-Term Government External Debt and Disbursements, 2001-07; 29. Medium- and Long-Term External Government Debt-Service Payments, 2001-07; 30. Medium- and Long-Term External Debt Indicators, 2001-07
31. Bilateral Exchange Rates, 2003-0832. Exchange Rate Indicators, 2003-08
Record Nr. UNINA-9910788690803321
Washington, D.C. : , : International Monetary Fund, , 2008
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Solomon Islands : : Tax Summary and Statistical Appendix
Solomon Islands : : Tax Summary and Statistical Appendix
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2008
Descrizione fisica 1 online resource (46 p.)
Disciplina 332.152
Collana IMF Staff Country Reports
Soggetto topico Banks and Banking
Exports and Imports
Macroeconomics
Agribusiness
Industries: Financial Services
Taxation
Aggregate Factor Income Distribution
Banks
Depository Institutions
Micro Finance Institutions
Mortgages
Agricultural Markets and Marketing
Cooperatives
Trade: General
Taxation, Subsidies, and Revenue: General
Banking
Finance
Agriculture, agribusiness & food production industries
International economics
Public finance & taxation
Income
Loans
Agroindustries
Imports
National accounts
Economic sectors
Financial institutions
International trade
Income tax systems
Taxes
Banks and banking
Agricultural industries
Income tax
ISBN 1-4552-8024-0
1-4527-3224-8
1-283-55399-6
9786613866448
1-4519-9412-5
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover; Contents; Tax Summary; Statistical Tables; 1. Summary of Real Sector Indicators, 2001-07; 2. Real GDP Growth Rates by Sectoral Origin, 2004-07; 3. Honiara Retail Price Index, 2004-08; 4. Formal Employment, 2004-07; 5. Central Government Operations, 2002-07; 6. Central Government Revenue and Grants, 2002-07; 7. Central Government Expenditure, 2002-07; 8. Central Government Budget Financing, 2002-07; 9. Central Government Gross Domestic Debt, 2002-07; 10. Equity Investment of the Investment Corporation of Solomon Islands, 2003-07; 11. Summary Accounts of the Banking System, 2004-07
12. Assets and Liabilities of the Central Bank of Solomon Islands, 2004-0713. Assets and Liabilities of Commercial Banks, 2004-07; 14a. Commercial Bank Advances and Loans, 2004-08; 14b. Commercial Bank Advances and Loans, 2004-08; 15. Commercial Bank Interest Rates on Savings and Time Deposits, 2004-08; 16. Commercial Bank Interest Rates on Loans and Overdrafts, 2004-08; 17. Assets and Liabilities of the National Provident Fund, 2004-08; 18. Income Statement of the National Provident Fund, 2003-07; 19. Assets and Liabilities of the Development Bank of Solomon Islands, 2003-07
20. Income Statement of the Development Bank of Solomon Islands, 2003-0721. Balance of Payments, 2003-07; 22. Trade Indicators, 2003-07; 23. Composition of Exports, 2003-07; 24. Composition of Imports, 2001-07; 25. Exports by Country of Destination, 2001-07; 26. Imports by Country of Origin, 2001-07; 27. Services, Income, and Transfers, 2001-07; 28. Medium- and Long-Term Government External Debt and Disbursements, 2001-07; 29. Medium- and Long-Term External Government Debt-Service Payments, 2001-07; 30. Medium- and Long-Term External Debt Indicators, 2001-07
31. Bilateral Exchange Rates, 2003-0832. Exchange Rate Indicators, 2003-08
Record Nr. UNINA-9910821996103321
Washington, D.C. : , : International Monetary Fund, , 2008
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Tax Composition and Growth : : A Broad Cross-Country Perspective
Tax Composition and Growth : : A Broad Cross-Country Perspective
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2012
Descrizione fisica 1 online resource (37 p.)
Collana IMF Working Papers
IMF working paper
Soggetto topico Taxation
Finance, Public
Public Finance
Fiscal Policy
Efficiency
Optimal Taxation
Measurement of Economic Growth
Aggregate Productivity
Cross-Country Output Convergence
Personal Income and Other Nonbusiness Taxes and Subsidies
Taxation, Subsidies, and Revenue: General
Business Taxes and Subsidies
Public finance & taxation
Property & real estate
Consumption taxes
Income tax systems
Income and capital gains taxes
Property tax
Revenue administration
Taxes
Income tax
Spendings tax
Revenue
ISBN 1-4755-2101-4
1-61635-917-X
1-283-86689-7
1-4755-3473-6
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover; Content; I. Introduction; II. The Dataset; III. Tax Structure and Development; Figures; 1. Tax Revenue and Income Levels; 2. Tax Revenue and Income Levels: Disaggregated Analysis; 3. Long-Run Trends in Total Tax Revenue; 4. Trends in Tax Revenue: Disaggregated Analysis; 5. Trends in Tax Composition; IV. Empirical Strategy; V. Tax Composition and Growth I: Full Sample; VI. Tax Composition and Growth II: High, Middle and Low-Income Countries; VII. Endogeneity Checks; VIII. Concluding Remarks; References; Tables; 1. Estimation Results, Full Sample
2. Comparing Estimation Methods: PMG, MG, and DFE Estimates3. Estimation Results, The Income-Tax Share and Growth, HICs, MICs, and LICs; 4. Estimation Results, The Consumption-and-Property-Tax Share and Growth, HICs, MICs, and LICs; 5. Test of Weak Exogeneity, The Number of Countries with Potential Endogeneity Problem; 6. Estimation Results, Full Sample, After Excluding Countries with; 7. Estimation Results, The Income-Tax Share, HICs, MICs, and LICs, After Excluding Countries with Potential Endogeneity Problem
8. Estimation Results, The Consumption-and-Property-Tax Share, HICs, MICs, LICs, After Excluding Countries with Potential Endogeneity ProblemAnnexes; I. Construction of the GFS Dataset; II. Definition of Tax Variables; III. The Underlying Error Correction Model; IV. Regression Analysis Considering the Output Level; Annex Tables; Annex Table 1. Tax Composition and Income Level, in Comparison with Arnold et al (2011); V. Summary Statistics; Annex Table 2. Summary Statistics of Tax Variables; Annex Table 3. Summary Statistics of Other Variables
Record Nr. UNINA-9910779330703321
Washington, D.C. : , : International Monetary Fund, , 2012
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Tax Composition and Growth : : A Broad Cross-Country Perspective
Tax Composition and Growth : : A Broad Cross-Country Perspective
Edizione [1st ed.]
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2012
Descrizione fisica 1 online resource (37 p.)
Disciplina 336.200947
Collana IMF Working Papers
IMF working paper
Soggetto topico Taxation
Finance, Public
Public Finance
Fiscal Policy
Efficiency
Optimal Taxation
Measurement of Economic Growth
Aggregate Productivity
Cross-Country Output Convergence
Personal Income and Other Nonbusiness Taxes and Subsidies
Taxation, Subsidies, and Revenue: General
Business Taxes and Subsidies
Public finance & taxation
Property & real estate
Consumption taxes
Income tax systems
Income and capital gains taxes
Property tax
Revenue administration
Taxes
Income tax
Spendings tax
Revenue
ISBN 1-4755-2101-4
1-61635-917-X
1-283-86689-7
1-4755-3473-6
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover; Content; I. Introduction; II. The Dataset; III. Tax Structure and Development; Figures; 1. Tax Revenue and Income Levels; 2. Tax Revenue and Income Levels: Disaggregated Analysis; 3. Long-Run Trends in Total Tax Revenue; 4. Trends in Tax Revenue: Disaggregated Analysis; 5. Trends in Tax Composition; IV. Empirical Strategy; V. Tax Composition and Growth I: Full Sample; VI. Tax Composition and Growth II: High, Middle and Low-Income Countries; VII. Endogeneity Checks; VIII. Concluding Remarks; References; Tables; 1. Estimation Results, Full Sample
2. Comparing Estimation Methods: PMG, MG, and DFE Estimates3. Estimation Results, The Income-Tax Share and Growth, HICs, MICs, and LICs; 4. Estimation Results, The Consumption-and-Property-Tax Share and Growth, HICs, MICs, and LICs; 5. Test of Weak Exogeneity, The Number of Countries with Potential Endogeneity Problem; 6. Estimation Results, Full Sample, After Excluding Countries with; 7. Estimation Results, The Income-Tax Share, HICs, MICs, and LICs, After Excluding Countries with Potential Endogeneity Problem
8. Estimation Results, The Consumption-and-Property-Tax Share, HICs, MICs, LICs, After Excluding Countries with Potential Endogeneity ProblemAnnexes; I. Construction of the GFS Dataset; II. Definition of Tax Variables; III. The Underlying Error Correction Model; IV. Regression Analysis Considering the Output Level; Annex Tables; Annex Table 1. Tax Composition and Income Level, in Comparison with Arnold et al (2011); V. Summary Statistics; Annex Table 2. Summary Statistics of Tax Variables; Annex Table 3. Summary Statistics of Other Variables
Record Nr. UNINA-9910827127503321
Washington, D.C. : , : International Monetary Fund, , 2012
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui