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Empirical evidence on the global minimum tax : what is a critical mass and how large is the substance-based income exclusion?
Devereux, Michael P.; Paraknewitz, Johanna; Simmler, Martin - In: Fiscal studies : the journal of the Institute for … 44 (2023) 1, pp. 9-21
Persistent link: https://www.econbiz.de/10014301453
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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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On the European Union VAT proposals: The superiority of origin over destination taxation
Lockwood, Ben; Meza, David de; Myles, Gareth - In: Fiscal studies : the journal of the Institute for … 16 (1995) 1, pp. 1-17
Persistent link: https://www.econbiz.de/10006861495