Restructuring the European VAT tax system : advantages and disadvantages of the adoption of a single-rate model : a study based on the Portuguese case
Year of publication: |
2019
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Authors: | Catarino, João Ricardo ; Soares, Ricardo de Moraes e |
Published in: |
European journal of government and economics : EJGE. - A Coruña : Publication Service of the University of A Coruña (Servizo de Publicacións - Universidade da Coruña), ISSN 2254-7088, ZDB-ID 2716794-X. - Vol. 8.2019, 2, p. 145-160
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Subject: | consumer tax | fiscal policy | single VAT rate | value-added tax | tax equity | tax system | Umsatzsteuer | Sales tax | EU-Staaten | EU countries | Portugal | Steuersystem | Tax system | Finanzpolitik | Fiscal policy | Steuerpolitik | Tax policy | Steuerreform | Tax reform | Steuererhebungsverfahren | Taxation procedure |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.17979/ejge.2019.8.2.5478 [DOI] hdl:10419/217781 [Handle] |
Classification: | E62 - Fiscal Policy; Public Expenditures, Investment, and Finance; Taxation ; H21 - Efficiency; Optimal Taxation ; H25 - Business Taxes and Subsidies ; H30 - Fiscal Policies and Behavior of Economic Agents. General ; O23 - Fiscal and Monetary Policy in Development |
Source: | ECONIS - Online Catalogue of the ZBW |
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