Global Trends and Issues in Value Added Taxation

International Tax and Public Finance

Volumn 5, Issue 3, 1998, Pages 399-428

  Cnossen, Sijbren ^a  

^a ERASMUS UNIVERSITY ROTTERDAM   (Netherlands)

Author keywords

Consumption tax; Destination principle; Survey of VATs; Tax burden distribution; Tax harmonization; Tax neutrality; Value added tax

Indexed keywords

EID: 0004823913     PISSN: 09275940     EISSN: None     Source Type: Journal    
DOI: 10.1023/A:1008694529567     Document Type: Article

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