The retrospective evaluation of elements of the VAT system : the case of Germany
Year of publication: |
2012
|
---|---|
Authors: | Ochmann, Richard R. ; Bach, Stefan ; Beznoska, Martin |
Publisher: |
Berlin : DIW |
Subject: | Umsatzsteuer | Sales tax | Steuerwirkung | Tax effects | Steuerinzidenz | Tax incidence | Verteilungswirkung | Distributional effect | Deutschland | Germany |
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