Do neighbours influence value-added-tax introduction? : a spatial duration analysis
Pavel Čížek, Jinghua Lei and Jenny E. Ligthart
| Year of publication: |
February 2017
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|---|---|
| Authors: | Čížek, Pavel ; Lei, Jinghua ; Ligthart, Jenny E. |
| Published in: |
Oxford bulletin of economics and statistics. - Oxford [u.a.] : Wiley-Blackwell, ISSN 0305-9049, ZDB-ID 215159-5. - Vol. 79.2017, 1, p. 25-54
|
| Subject: | Umsatzsteuer | Sales tax | Steuereinführung | Tax introduction | Besteuerungsverfahren | Taxation procedure | Finanzverwaltung | Fiscal administration | Welt | World | 1970-2009 |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/obes.12136 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011771744