Abstract
There are many arguments pro and contra a change from income to consumption taxation. In what follows, attention is given only to aspects connected with the fact that economies have international economic relations.
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Krause-Junk, G. (1990). Problems of International Tax Coordination under Alternative Consumption Tax Regimes. In: Rose, M. (eds) Heidelberg Congress on Taxing Consumption. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-75791-4_15
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DOI: https://doi.org/10.1007/978-3-642-75791-4_15
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