(en) In our Report, and as requested by Study Specification by the European Parliament, we focus essentially on the "rebate" issue and on an analysis of possible EU tax categories. Here we record the main topics covered in the Report. Policy conclusions are rendered in Chapter IV.
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Louvain School of ManagementAccounting & Finance
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Gérard, M., Plasschaert, S., Louis, J.-V., Le Cacheux, J., & Inotai, A. (2005). Own Resources: Evolution of the system in a EU of 25 : Study for the European Parliament. https://hdl.handle.net/2078.5/87030