Browsing The Economic and Social Review, Vol. 35, No. 1, Spring, 2004 by Subject "Indirect taxation"
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Household consumption patterns, indirect tax structures and implications for indirect tax harmonisation: a three country perspective (Economic & Social Studies, Dublin, 2004)The paper compares the indirect tax structures and consumption patterns of three European countries (the UK, Greece and Hungary) and studies the likely distributional impact of a potential convergence of their indirect ...