@article{de2010,
author = {Rita de la Feira and Ben Lockwood},
title = {Opting for Opting-In? An Evaluation of the European Commission's Proposals for Reforming VAT on Financial Services},
journal = {Fiscal Studies},
year = {2010},
month = {Jun},
volume = {31},
number = {2},
pages = {171},
issn = {Print 0143-5671 Online: 1475-5890},
url = {http://www3.interscience.wiley.com/journal/123567525/abstract},
}