On the European Union VAT Proposals: The Superiority of Origin over Destination Taxation
作者:
BEN LOCKWOOD,
DAVID MEZA,
GARETH MYLES,
期刊:
Fiscal Studies
(WILEY Available online 1995)
卷期:
Volume 16,
issue 1
页码: 1-17
ISSN:0143-5671
年代: 1995
DOI:10.1111/j.1475-5890.1995.tb00214.x
出版商: Blackwell Publishing Ltd
数据来源: WILEY
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