‘SUBSIDIARITY’ AND THE CO-ORDINATION OF INDIRECT TAXES IN THE EUROPEAN COMMUNITY
研究了辅助性原则如何影响欧共体间接税协调，探讨了税收协调的经济学和政治学依据，对研究欧盟税收政策的经济学者有参考价值。
Journal Article ‘SUBSIDIARITY’ AND THE CO-ORDINATION OF INDIRECT TAXES IN THE EUROPEAN COMMUNITY Get access STEPHEN SMITH STEPHEN SMITH University CollegeLondon, and Institute for Fiscal Studies1 Search for other works by this author on: Oxford Academic Google Scholar Oxford Review of Economic Policy, Volume 9, Issue 1, SPRING 1993, Pages 67–94, https://doi.org/10.1093/oxrep/9.1.67 Published: 01 March 1993