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Consumption Tax Trends 2012

Godbout, L. et Charlet, A.

AT and GST systems in federal countries. InStéphane Buydens OECD Centre for Tax Policy (dir.), Consumption Tax Trends 2012: VAT/GST and Excise Rates, Trends and Administration issues. (p. 163-208). Paris : OECD publication. (1^ère éd. 2012).