Opting for opting-in? : an evaluation of the European Commission's proposals for reforming VAT on financial services
Rita de la Feria and Ben Lockwood
Year of publication: |
2010
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Authors: | Feria, Rita de la ; Lockwood, Ben |
Published in: |
Fiscal studies : the journal of the Institute for Fiscal Studies. - Oxford : Wiley-Blackwell, ISSN 0143-5671, ZDB-ID 875401-9. - Vol. 31.2010, 2, p. 171-202
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Subject: | EU-Politik | EU policies | Steuerpolitik | Tax policy | Umsatzsteuer | Sales tax | Steuervergünstigung | Tax incentive | Finanzdienstleistung | Financial services | EU-Staaten | EU countries |
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