Cansino, José Manuel; Cardenete, M. Alejandro; … - Centro de Estudios Andaluces, Government of Andalusia - 2004
The goal of this paper is to study the collect impact and the effects on some fundamental variables of the new indirect tax on retailer sales of some fuels that has been implemented by the regional governments (Impuesto sobre las Ventas Minoristas de Determinados Hidrocarburos (IVMH)). The...