From destination- to origin-based consumption taxation: A dynamic CGE analysis
Year of publication: |
1996
|
---|---|
Authors: | Fehr, Hans |
Publisher: |
Tübingen : Eberhard Karls Universität Tübingen, Wirtschaftswissenschaftliche Fakultät |
Subject: | Umsatzsteuer | Ursprungslandprinzip | Allgemeines Gleichgewicht | Steuerwirkung | Generationengerechtigkeit | Wohlfahrtsanalyse | Theorie |
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