Place Where the Supply/Activity is Effectively Carried Out as an Allocation Rule: VAT vs. Direct Taxation
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NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2009-05-16 (Accounting & Auditing)
- NEP-ALL-2009-05-16 (All new papers)
- NEP-PUB-2009-05-16 (Public Finance)
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