Browsing by Author "Kabátek, Jan" | CU Digital Repository

Now showing items 1-1 of 1

The effects pf VAT harmonisation on tax revenue in the European Union

Defence status: DEFENDED

Kabátek, Jan (Univerzita Karlova, Fakulta sociálních věd, 2009)

Date of defense: 16. 6. 2009

This thesis focuses on the revenue effects of the value added tax (VAT) harmonisation in the European context. We elaborate on the topic by means of a 30-year panel regression analysis of 15 European countries, which derives ...