Pareto-improving indirect tax coordination and tax diversity
Year of publication: |
2021
|
---|---|
Authors: | Kotsogiannēs, Chrēstos ; López-García, Miguel-Ángel |
Published in: |
Oxford economic papers. - Oxford : Oxford Univ. Press, ISSN 1464-3812, ZDB-ID 1467515-8. - Vol. 73.2021, 2, p. 561-577
|
Subject: | Indirekte Besteuerung | Indirect taxation | Steuerharmonisierung | Tax harmonization | Optimale Besteuerung | Optimal taxation | Pareto-Optimum | Pareto efficiency | EU-Staaten | EU countries | Welt | World |
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