What rate structure for a goods and services tax? : the European experience
Year of publication: |
1989
|
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Authors: | Cnossen, Sijbren |
Published in: |
Canadian tax journal. - Toronto, ISSN 0008-5111, ZDB-ID 860241-4. - Vol. 37.1989, 5, p. 1167-1181
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Subject: | Umsatzsteuer | Sales tax | Verbrauchsteuer | Excise tax | Europa | Europe |
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