Guedes de Oliveira, F. and Costa, L. (2015) “The VAT Laffer Curve and the Business Cycle in the EU27: An Empirical Approach”, Economic Issues, 20(2), pp. 29–44. Available at: https://www.economicissues.org.uk/index.php/EI_OJS/article/view/242 (Accessed: 26 July 2026).