Assessing a direct consumption tax to replace the GST
Year of publication: |
1994
|
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Authors: | Kesselman, Jonathan R. |
Published in: |
Canadian tax journal. - Toronto, ISSN 0008-5111, ZDB-ID 860241-4. - Vol. 42.1994, 3, p. 709-803
|
Subject: | Konsumorientierte Besteuerung | Consumption-based taxation | Umsatzsteuer | Sales tax | Kanada | Canada |
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