haku: @author Jensen, T. C. / yhteensä: 2
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| Tekijä: | Jensen, T. C. Wanhill, S. |
| Otsikko: | Tourism's taxing times: value added tax in Europe and Denmark |
| Lehti: | Tourism Management
2002 : FEB, VOL. 23:1, p. 67-79 |
| Asiasana: | Tourism Taxation Value added tax Denmark |
| Kieli: | eng |
| Tiivistelmä: | The article reviews the principles by which tourism should be taxed and focuses on the different rates of VAT in a European context. Using Denmark as a case example, a simulation exercise is carried out to examine the hotel sector's claim that a more efficient and equitable economic solution would result from cutting VAT. |
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