Calculating the optimal small business exemption threshold for a US VAT
Year of publication: |
2014
|
---|---|
Authors: | Brashares, Edith ; Knittel, Matthew ; Silverstein, Gerald ; Yuskavage, Alexander |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 67.2014, 2, p. 283-320
|
Subject: | VAT | small business | threshold | Umsatzsteuer | Sales tax | KMU | SME | Unternehmensbesteuerung | Corporate taxation | Steuervergünstigung | Tax incentive |
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