| ID | 317669 |
| Title Proper | Rate war, race to the bottom and uniform VAT rates : An empirical foundation for a difficulty policy issue |
| Language | ENG |
| Author | Sthanumoorthy (R.) |
| `In' analytical Note | Economic and Political Weekly 41(24) 17 Jun 2006 pp2460-2469 |
| Journal Source | Economic and Political Weekly 41(24) 17 Jun 2006 pp2460-2469 |
| Classification Number | X72 |
| Key Words | Tax rates : VAT ; Value added taxation : Tax rates ; Rates : Taxation : VAT |