Guido, Candela; Emanuela, Randon; Scorcu Antonello E. - In: Politica economica - Journal of Economic Policy (PEJEP) (2012) 1, pp. 49-76
In the literature, the comparison between the normal and the special VAT regimesis limited (i.e. with equal and uniform rates in each production or consumption phase,the two VAT regimes are identical). In this paper we also propose a general comparison inorder to define which regime is desirable...