Border taxes, cross-border shopping, and the differential incidence of the GST
Michelle Boisvert and Wayne Thirsk
| Year of publication: |
1994
|
|---|---|
| Authors: | Boisvert, Michelle |
| Other Persons: | Thirsk, Wayne R. (contributor) |
| Published in: |
Canadian tax journal. - Toronto, ISSN 0008-5111, ZDB-ID 860241-4. - Vol. 42.1994, 5, p. 1276-1293
|
| Subject: | Grenzüberschreitender Verkehr | International transport | Umsatzsteuer | Sales tax | Steuerwirkung | Tax effects | Kanada | Canada |
| Extent: | Graph. Darst |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10001176989