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'Subsidiarity' and the Co-ordination of Indirect Taxes in the European Community

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  • Smith, Stephen

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  • Smith, Stephen, 1993. "'Subsidiarity' and the Co-ordination of Indirect Taxes in the European Community," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 9(1), pages 67-94, Spring.
    • Handle: RePEc:oup:oxford:v:9:y:1993:i:1:p:67-94
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    Cited by:

    1. Mihaela TOFAN, 2021. "The relation international taxation - international law: formal strains and jurisprudential effect," Eastern Journal of European Studies, Centre for European Studies, Alexandru Ioan Cuza University, vol. 12, pages 151-168, December.
    2. Georgia Kaplanoglou, 2004. "Household Consumption Patterns, Indirect Tax Structures and Implications for Indirect Tax Harmonisation - A Three Country Perspective," The Economic and Social Review, Economic and Social Studies, vol. 35(1), pages 83-107.
    3. Sijbren Cnossen, 1996. "Company Taxes in the European Union: Criteria and Options for Reform," Fiscal Studies, Institute for Fiscal Studies, vol. 17(4), pages 67-97, November.
    4. Bernd Genser & Andreas Haufler, 1996. "Tax competition, tax coordination and tax harmonization: The effects of EMU," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 23(1), pages 59-89, February.
    5. Duncan, Alan & Hutton, John & Laroui, Fouad & Ruocco, Anna, 1997. "The labour market effects of VAT harmonisation in a multicountry AGE model," Tübinger Diskussionsbeiträge 112, University of Tübingen, School of Business and Economics.
    6. Francesco Mongelli, 1999. "The Effects of the European Economic and Monetary Union (EMU) on National Fiscal Sustainability," Open Economies Review, Springer, vol. 10(1), pages 31-61, February.

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