The future of value-added taxation in the European Community |
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| Authors: | P. Bernd Spahn |
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| Affiliation: | 1. Johann Wolfgang Goethe University, Frankfurt am Main, Germany
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| Abstract: | The completion of the Single Market by 1993, with the removal of internal borders which this involves, means that the European Community's present VAT system has to be reformed. Although the basic choice as to the future VAT system has been made recently, the long-term destiny of VAT is still open. Professor Spahn examines the various alternatives. |
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