The C-inefficiency of the EU-VAT and what can be done about it
Year of publication: |
2022
|
---|---|
Authors: | Cnossen, Sijbren |
Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 29.2022, 1, p. 215-236
|
Subject: | VAT | European Union | Exemptions | Tax reform | C-efficiency | C-inefficiency | Umsatzsteuer | Sales tax | EU-Staaten | EU countries | Steuerreform |
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