Matei, Gheorghe; Dracea, Raluca - In: Theoretical and Applied Economics 4(499)(supplement) (2006) 4(499)(supplement), pp. 363-374
falls by looking solely at standard classifications of taxes. Therefore a broad classification into three economic functions … economy. They do not measure the final incidence of taxes that can be shifted from one activity to another via behavioural … the moment a classification of taxes by economic function is only available for the old Member States of EU-15. Such …
