The future of value-added taxation in the European Community

The completion of the Single Market by 1993, with the removal of internal borders which this involves, means that the European Community's present VAT system has to be reformed. Although the basic choice as to the future VAT system has been made recently, the long-term destiny of VAT is still open. Professor Spahn examines the various alternatives.

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Year of publication:	1992
Authors:	Spahn, P. Bernd
Published in:	Intereconomics. - Hamburg : Verlag Weltarchiv, ISSN 0020-5346. - Vol. 27.1992, 2, p. 70-74
Publisher:	Hamburg : Verlag Weltarchiv
Subject:	European Community

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Type of publication:	Article
Type of publication (narrower categories):	Article
Language:	English
Other identifiers:	10.1007/BF02926178 [DOI] 870423800 [GVK] hdl:10419/140339 [Handle] RePEc:spr:intere:v:27:y:1992:i:2:p:70-74 [RePEc]
Source:	EconStor

Persistent link: https://www.econbiz.de/10011470535