The determinants of value added tax revenues in the European Union
In this paper we assess the critical factors of Value Added Tax revenues in the European Union, by using a panel data of the 27 countries, between 1998 and 2011. Our findings show that EU governments have been using tax rates increases to collect more revenues, both at the normal and the minimum rat...
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| Formato: | article |
| Idioma: | eng |
| Publicado em: |
2017
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| Texto completo: | http://hdl.handle.net/10400.5/13580 |
| País: | Portugal |
| Oai: | oai:www.repository.utl.pt:10400.5/13580 |