Taxation of financial services under a VAT

• 成果类型: Article; Proceedings Paper
• 署名作者: Auerbach, AJ; Gordon, RH
• 署名单位: University of California System; University of California Berkeley; University of California System; University of California San Diego
• 刊物名称: AMERICAN ECONOMIC REVIEW
• ISSN/ISSBN: 0002-8282
• DOI: 10.1257/000282802320191714
• 发表日期: 2002
• 页码: 411-416