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Non-binding minimum taxes may foster tax competition
Konrad, Kai A. - In: Economics letters 102 (2009) 2, pp. 109-111
Persistent link: https://www.econbiz.de/10003818386
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The origin principle, tax harmonization and public goods
Kotsogiannēs, Chrēstos; López-García, Miguel-Ángel; … - In: Economics letters 87 (2005) 2, pp. 211-219
Persistent link: https://www.econbiz.de/10002837372
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International tax competition and gains from tax harmonization
Razin, Asaf - In: Economics letters 37 (1991) 1, pp. 69-76
Persistent link: https://www.econbiz.de/10001110906
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On welfare and revenue effects of indirect tax harmonization
López-García, Miguel-Ángel - In: Economics letters 60 (1998) 2, pp. 185-193
Persistent link: https://www.econbiz.de/10001251572
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Tax harmonisation and the origin principle
Lucas, Vander Mendes - In: Economics letters 71 (2001) 1, pp. 111-115
Persistent link: https://www.econbiz.de/10001564114
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The impact of sales taxation on internet commerce - an empirical analysis
Ahmed, Shamim; Wirjanto, Tony S. - In: Economics letters 99 (2008) 3, pp. 557-560
Persistent link: https://www.econbiz.de/10003726254
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VAT base broadening when the location of some consumption is mobile
Whalley, John; Zhang, Shunming - In: Economics letters 87 (2005) 2, pp. 199-205
Persistent link: https://www.econbiz.de/10002837328
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The effect of card payments on VAT revenue : new evidence from Greece
Hondroyiannis, George B.; Papaoikonomou, Dimitrios - In: Economics letters 157 (2017), pp. 17-20
Persistent link: https://www.econbiz.de/10011847291
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Indirect taxation and undesirable competition
Wang, Leonard F. S.; Zeng, Chenhang; Zhang, Qidi - In: Economics letters 181 (2019), pp. 104-106
Persistent link: https://www.econbiz.de/10012121844
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VAT rate dispersion and TFP loss in China's manufacturing sector
Chen, Shawn Xiaoguang - In: Economics letters 155 (2017), pp. 49-54
Persistent link: https://www.econbiz.de/10011821544