Selaus asiasanan mukaan kokoelmassa Vertaisarvioidut artikkelit (Peer-reviewed articles)
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More and cheaper haircuts after VAT cut? On the efficiency and incidence of service sector consumption taxes
Journal of Public Economics (Elsevier, 2015)Consumption tax rates targeted at specific sectors are often reformed without any empirical knowledge about the efficiency of these policies. This paper sheds light on tax incidence as well as the efficiency issue, the ...