An Efficiency Analysis of Consumption and Production Taxation with an Application to Value-Added Taxation
Year of publication: |
2000
|
---|---|
Authors: | Richter, Wolfram |
Published in: |
International Tax and Public Finance. - Springer, ISSN 0927-5940. - Vol. 7.2000, 1, p. 23-41
|
Publisher: |
Springer |
Subject: | value-added tax | destination and origin principle | mobile households and firms | efficiency analysis | equivalence statements |
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