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

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Author Info
Smith, Stephen

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Abstract

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Publisher Info
Article provided by Oxford University Press in its journal Oxford Review of Economic Policy.

Volume (Year): 9 (1993)
Issue (Month): 1 (Spring)
Pages: 67-94
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Handle: RePEc:oup:oxford:v:9:y:1993:i:1:p:67-94

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  1. 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. [Downloadable!]
  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. [Downloadable!]
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