Global Trends and Issues in Value Added Taxation
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- repec:kap:itaxpf:v:24:y:2017:i:6:d:10.1007_s10797-016-9406-3 is not listed on IDEAS
More about this item
Keywordsvalue-added tax; consumption tax; survey of VATs; tax neutrality; tax burden distribution; destination principle; tax harmonization;
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