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How should commodities be taxed? : a counter-argument to the recommendation in the Mirrlees Review

Bastani, Spencer; Blomquist, Nils Sören; Pirttilä, Jukka - In: Oxford economic papers 67 (2015) 2, pp. 455-478

Persistent link: https://www.econbiz.de/10011346182

VAT in a federal system : lessons from Canada

Bird, Richard M.; Smart, Michael - In: Public budgeting & finance 34 (2014) 4, pp. 38-60

Persistent link: https://www.econbiz.de/10010487646

Pandit Deen Dayal Upadhyaya's unified tax system and GST in India

Agarwal, Manoj Kumar; Malik, Mohd. Yousuf - In: The Indian journal of economics 100 (2019) 396, pp. 141-152

Persistent link: https://www.econbiz.de/10012586618

Sealing of the VAT tax system in Poland in 2016-2021 and the implementation of tax rules

Borowiec, Leszek; Szymanski, Waldemar - In: European research studies 25 (2022) 3, pp. 190-204

Persistent link: https://www.econbiz.de/10013532330

An evaluation of the 2003 tax reform effort in Brazil

Werneck, Rogério Luiz Furquim - In: Brazilian journal of political economy 26 (2006) 1, pp. 75-94

This paper provides an assessment of the tax-reform effort launched by the newly Lula government in 2003. It analyzes how the envisaged reform had to be changed and scaled down, in the wake of strong political resistance, after a failed attempt to develop a consensual proposal, fully supported...

Persistent link: https://www.econbiz.de/10003323049