Exemption versus zero rating : A hidden problem of VAT
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Bibliographic InfoArticle provided by Elsevier in its journal Journal of Public Economics.
Volume (Year): 46 (1991)
Issue (Month): 3 (December)
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Web page: http://www.elsevier.com/locate/inca/505578
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- Brita Bye & Birger Strøm & Turid Åvitsland, 2012. "Welfare effects of VAT reforms: a general equilibrium analysis," International Tax and Public Finance, Springer, vol. 19(3), pages 368-392, June.
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