A Revenue-neutral Shift from SSC to VAT: Analysis of the Distributional Impact for 12 EU—OECD Countries

Author： Picos-Sánchez Fidel   Thomas Alastair  

Publisher： Mohr Siebeck

E-ISSN： 1614-0974|71|2|278-298

ISSN： 0015-2218

Source： FinanzArchiv: Public Finance Analysis, Vol.71, Iss.2, 2015-06, pp. : 278-298

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