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On the European Union VAT proposals : the superiority of origin over destination taxation
Lockwood, Ben - In: Fiscal studies : the journal of the Institute for … 16 (1995) 1, pp. 1-17
Persistent link: https://www.econbiz.de/10001177060
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Opting for opting-in? : an evaluation of the European Commission's proposals for reforming VAT on financial services
Feria, Rita de la; Lockwood, Ben - In: Fiscal studies : the journal of the Institute for … 31 (2010) 2, pp. 171-202
Persistent link: https://www.econbiz.de/10008653747
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A proposal to improve the VAT treatment of housing in the European Union
Cnossen, Sijbren - In: Fiscal studies : the journal of the Institute for … 32 (2011) 4, pp. 455-481
Persistent link: https://www.econbiz.de/10010218041
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Financial VAT may improve trade openness
López Laborda, Julio; Peña, Guillermo - In: Applied economics 54 (2022) 19, pp. 2148-2160
Persistent link: https://www.econbiz.de/10012875852
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Value added tax non-compliance in the car market
Fedeli, Silvia; Giuriato, Luisa - In: Fiscal studies : the journal of the Institute for … 44 (2023) 1, pp. 85-104
Persistent link: https://www.econbiz.de/10014301461
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The effect of VAT rate on inflation in Latvia : evidence from CPI microdata
Benkovskis, Konstantins; Fadejeva, Ludmila - In: Applied economics 46 (2014) 19/21, pp. 2520-2533
Persistent link: https://www.econbiz.de/10010417200
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The impact of GST reform on Australia's state and territory economies
Giesecke, James A. D.; King, Christopher; Nassios, Jason; … - In: Applied economics 53 (2021) 51, pp. 5929-5947
Persistent link: https://www.econbiz.de/10012627108
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A short-run assessment of the effects of VAT on consumption patterns : the Greek experience
Andrikopulos, Andreas A. - In: Applied economics 25 (1993) 5, pp. 617-626
Persistent link: https://www.econbiz.de/10001143469
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The regressivity of a value added tax : tax credit method and subtraction method ; a Japanese case
Tamaoka, Masayuki - In: Fiscal studies : the journal of the Institute for … 15 (1994) 2, pp. 57-73
Persistent link: https://www.econbiz.de/10001161533
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Value added tax and holding companies : a major change of policy or a small problem of translation?
Bates, Christopher - In: Fiscal studies : the journal of the Institute for … 14 (1993) 2, pp. 117-127
Persistent link: https://www.econbiz.de/10001147124