Article in Journal
Electronic commerce and VAT burdens : e-commerce and taxation
Patrick Wille
Ifo Institute for Economic Research, Munich, 2000
In: CESifo Forum 1 (3), 17 - 23
Ifo Institute for Economic Research, Munich, 2000
In: CESifo Forum 1 (3), 17 - 23
Keywords: E-Business, Umsatzsteuer, EU-Staaten, Sales tax, EU countries
JEL Classification: E620,H250,L860
Included in
CESifo Forum 3 / 2000
Ifo Institute for Economic Research, Munich, 2000