Catarino, João Ricardo; Soares, Ricardo de Moraes e - In: European journal of government and economics : EJGE 8 (2019) 2, pp. 145-160
The common VAT system adopted by EU member states comprises a set of various rates, which differentiate the goods and services subject to this tax. However, from a technical and management point of view, it would be preferable to adopt a single tax rate as it reduces distortions and facilitates...