Tax structure and government spending : does the value-added tax increase the size of government?
Year of publication: |
2013
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Authors: | Lee, Dongwon ; Kim, Dongil ; Borcherding, Thomas Earl |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 66.2013, 3, p. 541-569
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Subject: | VAT | tax structure | government size | tax efficiency | Umsatzsteuer | Sales tax | Staatsquote | Government size | Öffentliche Ausgaben | Public expenditure | Theorie | Theory | Steuersystem | Tax system | Steuerpolitik | Tax policy | Steuer | Tax |
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