IL CONSUMO COME MISURA DELLA BASE IMPONIBILE. Recenti applicazioni nel sistema tributario italiano
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|Date of creation:||2011|
|Date of revision:|
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- Syed M. Ahsan & Panagiotis Tsigaris, 2003. "Choice of Tax Base Revisited: Cash Flow vs. Prepayment Approaches to Consumption Taxation," CESifo Working Paper Series 983, CESifo Group Munich.
- George R. Zodrow, 2007. "Should Capital Income be Subject to Consumption-Based Taxation?," Working Papers 0715, Oxford University Centre for Business Taxation.
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