Wassenaar, M. C.; Gradus, Raymond - In: CESifo economic studies : CESifo, a joint initiative of … 50 (2004) 2, pp. 377-396
In member states of the European Union, the current VAT treatment of activities of public authorities creates significant distortions in their decisionmaking between public provision and contracting out of public services. In several EU-member states, a refund of VAT to local governments...
