Tax Harmonization and Tax Competition in Europe
收藏NBER1990-01-01 更新2025-01-04 收录
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https://www.nber.org/papers/w3248
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Opening Europe's borders in 1993 makes the allocation of resources more vulnerable to differences in the national tax rates. The first part of the paper demonstrates that direct consumer purchases will imply distortions resulting from diverging VAT rates and it clarifies why the frequently cited
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美国国家经济研究局创建时间：
1990-01-01
