Emergence, diffusion and development of the value added tax in Europe

Nikolay Galabov

Economic Thought journal, 2014, issue 5, 3-31, 32-57

Abstract: The paper discusses the development of VAT in Europe since its emergence, based on the achievements of financial and macroeconomic theory and using rich legal and statistical data. The main axis of the analysis is the controversy between VAT unification and the remaining differences in various countries. Special attention is paid on Eastern European countries (mainly EU-11) including Bulgaria.

JEL-codes: F36 H25 (search for similar items in EconPapers)
Date: 2014
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.ceeol.com/aspx/issuedetails.aspx?issuei ... 5d-b298-8fe129c88558
http://www.ceeol.com/aspx/issuedetails.aspx?issuei ... c4-9150-52e8133e31a5
Fee access (English)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bas:econth:y:2014:i:5:p:3-31,32-57

Access Statistics for this article

More articles in Economic Thought journal from Bulgarian Academy of Sciences - Economic Research Institute Contact information at EDIRC.
Bibliographic data for series maintained by Diana Dimitrova ().