Aspects of interjurisdictional sharing of the value-added tax
Year of publication: |
2008
|
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Authors: | Zee, Howell H. |
Published in: |
Public finance review : PFR. - Thousand Oaks, Calif. : Sage, ISSN 1091-1421, ZDB-ID 1358400-5. - Vol. 36.2008, 2, p. 147-168
|
Subject: | Umsatzsteuer | Sales tax | Finanzausgleich | Intergovernmental transfers | Besteuerungsverfahren | Taxation procedure | Steuereinnahmen | Tax revenue | Optimale Besteuerung | Optimal taxation | Theorie | Theory |
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