VAT base broadening when the location of some consumption is mobile
Year of publication: |
2005
|
---|---|
Authors: | Whalley, John ; Zhang, Shunming |
Published in: |
Economics letters. - Amsterdam [u.a.] : Elsevier, ISSN 0165-1765, ZDB-ID 717210-2. - Vol. 87.2005, 2, p. 199-205
|
Subject: | Umsatzsteuer | Sales tax | Privater Konsum | Private consumption |
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