International Vat Harmonization; Economic Effects
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- Jacob Frenkel & Assaf Razin & Steve Symansky, 1990. "International Spillovers of Taxation," NBER Chapters,in: Taxation in the Global Economy, pages 211-262 National Bureau of Economic Research, Inc.
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- Enrique G. Mendoza, 2001. "The International Macroeconomics of Taxation and the Case Against European Tax Harmonization," NBER Working Papers 8217, National Bureau of Economic Research, Inc.
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KeywordsTax policy; tax system; home country; tax rates; tax systems; tax structure;
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