@article {Indirect1995,
title = {Indirect Tax Distortions in a Europe of Shopkeepers},
year = {1995},
url = {https://www.esri.ie/publications/indirect-tax-distortions-in-a-europe-of-shopkeepers},
author = {FitzGerald, John and Williams, James},
journal = {ESRI Working Paper 56},
}