Longevity of EU membership and VAT practices : dependencies, contradictions and implications
Arunas Lapinskas, Larisa Makhova, Mark Haikin, Marija Troyanskaya, Verdi Mutalimov
| Year of publication: |
2023
|
|---|---|
| Authors: | Lapinskas, Arunas ; Makhova, Larisa ; Haikin, Mark ; Troyanskaya, Marija ; Mutalimov, Verdi |
| Published in: |
Journal of policy modeling : JPMOD ; a social science forum of world issues. - Amsterdam [u.a.] : Elsevier, ISSN 0161-8938, ZDB-ID 435532-5. - Vol. 45.2023, 3, p. 630-643
|
| Subject: | Effective VAT rate | EU tax policy optimization | Tax gap | VAT harmonization | Umsatzsteuer | Sales tax | EU-Staaten | EU countries | Steuerharmonisierung | Tax harmonization | Optimale Besteuerung | Optimal taxation | Sterblichkeit | Mortality | Steuerpolitik | Tax policy | Steuereinnahmen | Tax revenue |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jpolmod.2023.03.001 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014466029