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Indirect taxation in an integrated Europe
Bernd Genser, Andreas Haufler,
Peter Birch Sørensen
Department of Economics
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Business & Economics
Indirect Taxation
100%
Consumption Tax
56%
Destination
52%
Integrated
39%
Origin Principle
37%
Commodity Taxation
33%
Commodity Trade
31%
Internal Market
26%
Capital Mobility
26%
Neutrality
23%
Cross-border
21%
Taxation
19%
Purchase
14%