Moriconi, Simone (contributor); Satō, Yasuhiro (contributor) - 2006
principle
for consumption taxation in the EU. The EU VAT after the 1993 reform still relies on a
hybrid system that, roughly … that shifting the
tax burden from direct to indirect taxation may reduce employment distortions in the EU.
As a matter of … principle
for consumption taxation in the EU. The EU VAT after the 1993 reform still relies on a
hybrid system that, roughly …