Article,
Does a VAT rise harm the tourism industry?Portuguese evidence
Affiliations
- [1] Aalborg Univ, Business Sch, Fibigerstr 2-32, DK-9220 Aalborg, Denmark [NORA names: AAU Aalborg University; University; Denmark; Europe, EU; Nordic; OECD]
Abstract
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Keywords
Financial crisis,
Firm bankruptcy,
Impact,
Profitability,
VAT change,
Value-added tax