Strategic political positioning and tax policy : recent VAT policy changes in Canada and Germany
During the twenty-first century, why have some welfare state governments shifted their tax system towards a greater dependence upon consumption taxes, while other governments have chosen to move away from this dependence? This paper addresses that question by examining the contemporary politics of t...
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| Format: | Others |
| Language: | English |
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University of British Columbia
2009
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| Online Access: | http://hdl.handle.net/2429/5504 |