Narrow search
Showing 1 - 4 of 4
Cover Image
The equivalence between destination and restricted origin tax regimes
Lockwood, Ben; De Meza, David E.; Myles, Gareth D. - 1993
Persistent link: https://www.econbiz.de/10000887426
Cover Image
The equivalence between destination and non-reciprocal restricted origin tax regimes
Lockwood, Ben - In: The Scandinavian journal of economics 96 (1994) 3, pp. 311-328
Persistent link: https://www.econbiz.de/10001169308
Cover Image
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
Cover Image
When are origin and destination regimes equivalent?
Lockwood, Ben - In: International tax and public finance 1 (1994) 1, pp. 5-24
Persistent link: https://www.econbiz.de/10001166481