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Too clever by half : the politics and optics of the two-part VAT
Viard, Alan D. - In: National tax journal 71 (2018) 2, pp. 399-416
Persistent link: https://www.econbiz.de/10011905678
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VAT fraud and evasion : what do we know and what can be done?
Keen, Michael; Smith, Stephen - In: National tax journal 59 (2006) 4, pp. 861-887
Persistent link: https://www.econbiz.de/10003434719
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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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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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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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A new method for applying VAT to financial services
López Laborda, Julio; Peña, Guillermo - In: National tax journal 71 (2018) 1, pp. 155-182
Persistent link: https://www.econbiz.de/10011905642
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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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Possible lessons for the United States from New Zealand's GST
Benge, Matt; Pallot, Marie; Slack, Hamish - In: National tax journal 66 (2013) 2, pp. 479-498
Persistent link: https://www.econbiz.de/10009761233
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Internet purchases, cross-border shopping, and sales taxes
Ballard, Charles L.; Lee, Jaimin - In: National tax journal 60 (2007) 4, pp. 711-725
Persistent link: https://www.econbiz.de/10003640161
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Is there a role for gross receipts taxation?
Testa, William A.; Mattoon, Richard H. - In: National tax journal 60 (2007) 4, pp. 821-840
Persistent link: https://www.econbiz.de/10003640191