The comparison between destination and origin principles under imperfect competition
Year of publication: |
1998
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Authors: | Keen, Michael ; Lahiri, Sajal |
Published in: |
Journal of international economics. - Amsterdam [u.a.] : Elsevier, ISSN 0022-1996, ZDB-ID 120143-8. - Vol. 45.1998, 2, p. 323-350
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Subject: | Internationales Steuerrecht | International tax law | Indirekte Besteuerung | Indirect taxation | Ursprungsregeln | Rules of origin | Unvollkommener Wettbewerb | Imperfect competition | Steuerharmonisierung | Tax harmonization | Theorie | Theory | Bestimmungslandprinzip | Destination principle |
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