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Julio López-Laborda
affiliation not provided to SSRN
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SCHOLARLY PAPERS
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Scholarly Papers (1)
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1.
A new method of financial VAT
National Tax J.
71
(1), 155-182
Number of pages: 19
Posted: 09 Oct 2025
Last Revised: 12 Oct 2025
Guillermo Peña
and Julio López-Laborda
Universidad de Zaragoza and
affiliation not provided to SSRN
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Abstract:
Financial VAT exemption, mobile-ratio method JEL classification: H21, H23, G2
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