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Simulaciones de los efectos globales de la armonización del IVA
Frenkel, Jacob A., (1991)
Will destination-based taxes be fully exploited when available? : an application to the U.S. commodity tax system
Agrawal, David R., (2018)
Tacit collusion under destination- and origin-based commodity taxation
Haufler, Andreas, (2000)
International VAT harmonization : economic effects
International Vat Harmonization : Economic Effects
International spillovers of taxation
Frenkel, Jacob A., (1989)