Measuring the efficiency of VAT reforms : a demand system simulation approach
Year of publication: |
2021
|
---|---|
Authors: | Tóth, Peter ; Cupák, Andrej ; Rizov, Marian |
Published in: |
Oxford economic papers. - Oxford : Oxford Univ. Press, ISSN 1464-3812, ZDB-ID 1467515-8. - Vol. 73.2021, 3, p. 1218-1243
|
Subject: | Umsatzsteuer | Sales tax | Steuerreform | Tax reform | Optimale Besteuerung | Optimal taxation | Privater Konsum | Private consumption | Simulation | Slowakei | Slovakia |
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