Publications

January 31, 2017

VAT and Agriculture: Lessons from Europe

Little has been written about the treatment of agriculture under the value added tax (VAT). This article attempts to fill the void by surveying and evaluating the situation in the Member States of the European Union (EU) and some other countries.

February 18, 2016

Tackling Spillovers by Taxing Corporate Income in the European Union at Source

This paper surveys and evaluates the corporation tax (CT) systems of the Member States of the European Union on the basis of a comprehensive taxonomy of actual and potential regimes.

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