On the European Union VAT proposals: the superiority of origin over destination taxation

de Meza, D.ORCID logo, Lockwood, B. & Myles, G. D. (1995). On the European Union VAT proposals: the superiority of origin over destination taxation. Fiscal Studies, 16(1), 1-17. https://doi.org/10.1111/j.1475-5890.1995.tb00214.x
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