Catarino, João Ricardo, and Ricardo Moraes e Soares. “Restructuring the European VAT Tax System: Advantages and Disadvantages of the Adoption of a Single-Rate Model - a Study Based on the Portuguese Case”. European Journal of Government and Economics, vol. 8, no. 2, Dec. 2019, pp. 145-60, doi:10.17979/ejge.2019.8.2.5478.