Exemption versus zero rating : A hidden problem of VAT
| Year of publication: |
1991
|
|---|---|
| Authors: | Gottfried, Peter ; Wiegard, Wolfgang |
| Published in: |
Journal of Public Economics. - Elsevier, ISSN 0047-2727. - Vol. 46.1991, 3, p. 307-328
|
| Publisher: |
Elsevier |