Local (option) sales tax: a decentralizing policy?
Year of publication: |
2005
|
---|---|
Authors: | Mu, Xiaoyi ; Rogers, Cynthia L. |
Published in: |
Proceedings / 97th Annual Conference on Taxation : Minneapolis, Minnesota, November 11-13, 2004 ; and minutes of the Annual meeting of the National Tax Association, Thursday, November 11, 2004. - Washington, DC : National Tax Assoc.. - 2005, p. 72-79
|
Subject: | Umsatzsteuer | Sales tax | Gemeindesteuer | Local tax | Dezentralisierung | Decentralization |
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