The impact on investment of replacing a retail sales tax with a value-added tax: evidence from Canadian experience
Year of publication: |
2009
|
---|---|
Authors: | Smart, Michael ; Bird, Richard M. |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 62.2009, 4, p. 591-609
|
Subject: | Umsatzsteuer | Sales tax | Investition | Investment | Ländersteuer | State tax | Kanada | Canada | 1985-2005 |
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