From destination- to origin-based consumption taxation : a dynamic CGE analysis
Year of publication: |
2000
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Authors: | Fehr, Hans |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 7.2000, 1, p. 43-61
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Subject: | Umsatzsteuer | Sales tax | Ursprungsregeln | Rules of origin | Allgemeines Gleichgewicht | General equilibrium | Steuerwirkung | Tax effects | Generationengerechtigkeit | Intergenerational equity | Wohlfahrtsanalyse | Welfare analysis | Theorie | Theory |
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