Browsing by Subject "C-efficiency"

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Browsing by Subject "C-efficiency"

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  • The C-inefficiency of the EU-VAT and what can be done about it 
    Cnossen, Sijbren (Springer, 2022-02)
    It is widely agreed that in countries without major constraints on administrative capacity, a value-added tax (VAT) should tax all goods and services at a uniform rate. In these countries, VAT’s C-efficiency, that is, ...