Introduction to This Special Issue – VAT Exemptions: Consequences and Design Alternatives

Journal
Feria, R. de la; Kesteren, H.W.M. van
International
International VAT Monitor 2011 (Volume 22), No. 5
PriceUSD 45

Introduction to this special issue of the International VAT Monitor which contains shortened versions of five more practical papers, and edited versions of two comments accompanying those papers, which were presented at the conference “VAT Exemptions: Consequences and Design Alternatives” that was held at Oxford University in April 2010.