Kam, Flip de; Haan, Jakob de; Giles, C.; Manresa, A.; … - 1996
impacts of taxation. More specifically, we have estimated the incidence of national tax systems (Germany, the Netherlands …, Spain and the United Kingdom), and the incidence of present own resources and prospective new (tax) resources of the … European Union. Up till now, such information was not (readily) available. -- tax incidence in the European Union ; prospective …