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subject:"Steuerharmonisierung"
~isPartOf:"Communications faites au Colloque sur la Modélisation de la Politique Fiscale : Rome, 30 novembre et 1 décembre 1989"
~isPartOf:"International tax and public finance"
~isPartOf:"Regensburger Diskussionsbeiträge zur Wirtschaftswissenschaft"
~subject:"Taxation procedure"
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Search: subject_exact:"Value-added tax"
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Steuerharmonisierung
Taxation procedure
Umsatzsteuer
61
Sales tax
59
Theorie
18
Theory
18
EU countries
16
EU-Staaten
16
VAT
11
Excise tax
7
Optimal taxation
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Optimale Besteuerung
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Steuerreform
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Steuervergünstigung
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Tax effects
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Tax incentive
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Tax reform
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Verbrauchsteuer
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Besteuerungsverfahren
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Bestimmungslandprinzip
6
Destination principle
6
EU tax law
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EU-Steuerrecht
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Tax harmonization
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Value-added tax
6
E-commerce
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Electronic Commerce
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Rules of origin
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Steuereinnahmen
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Steuerpolitik
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Ursprungsregeln
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China
4
Finanzverwaltung
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Fehr, Hans
3
Wiegard, Wolfgang
3
Rosenberg, Christoph B.
2
Acosta Ormaechea, Santiago Leonardo Enrique
1
Aiura, Hiroshi
1
Autenne, Jacques
1
Bye, Brita
1
Cnossen, Sijbren
1
Colangelo, Giuseppe
1
Detemmerman, V.
1
Dom, Roel
1
Galmarini, Umberto
1
Gauthier, Stéphane
1
Guillaume, Yvan
1
Lecloux, M. M.
1
Lyssiotou, Panayiota Flori
1
Mascagni, Giulia
1
Morozumi, Atsuyoshi
1
Mukama, Denis
1
Ogawa, Hikaru
1
Rosenberg, Christoph
1
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Communications faites au Colloque sur la Modélisation de la Politique Fiscale : Rome, 30 novembre et 1 décembre 1989
International tax and public finance
Regensburger Diskussionsbeiträge zur Wirtschaftswissenschaft
Kom / Kommission der Europäischen Gemeinschaften
15
National tax journal
13
International VAT monitor : a global guide to sales taxation
8
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
7
Working paper
7
IMF working papers
6
Public finance review : PFR
5
Stellungnahmen und Berichte WSA / Wirtschafts- und Sozialausschuß der Europäischen Gemeinschaften
5
Umsatzsteuer- und Verkehrsteuer-Recht : UVR
5
UmsatzsteuerRundschau : UR : Zeitschrift für die gesamte Umsatzsteuerpraxis
5
CESifo working papers
4
Current issue review / Library of Parliament, Research Branch
4
Festschrift für Wolfram Reiss zum 65. Geburtstag
4
Berichte aus der Steuerlehre
3
Diskussionsbeiträge / 2
3
Europe <Luxembourg> / Documents
3
Hacienda pública española : review of public economics
3
Intertax : international tax review
3
Journal of public economics
3
NBER Working Paper
3
NBER working paper series
3
Schriften zum Umsatzsteuerrecht
3
Stellungnahmen und Berichte WSA / Wirtschafts- und Sozialausschuß, Europäische Gemeinschaften
3
Working paper / National Bureau of Economic Research, Inc.
3
Applied economics letters
2
Betriebs-Berater : BB
2
British tax review
2
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
2
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
2
Canadian tax journal
2
Der Betrieb
2
Development discussion paper
2
Discussion paper / Center for Economic Research, Tilburg University
2
Discussion paper / Centre for Economic Policy Research
2
European economic review : EER
2
European taxation : official journal of the Confédération Fiscale Européenne
2
Finanzwissenschaftliche Schriften
2
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ECONIS (ZBW)
12
USB Cologne (EcoSocSci)
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1
Does e-commerce ease or intensify tax competition? : destination principle versus origin principle
Aiura, Hiroshi
;
Ogawa, Hikaru
- In:
International tax and public finance
31
(
2024
)
3
,
pp. 702-735
Persistent link: https://www.econbiz.de/10015056390
Saved in:
2
The VAT in practice : equity, enforcement, and complexity
Mascagni, Giulia
;
Dom, Roel
;
Santoro, Fabrizio
;
Mukama, …
- In:
International tax and public finance
30
(
2023
)
2
,
pp. 525-563
Persistent link: https://www.econbiz.de/10014253628
Saved in:
3
The value-added tax and growth : design matters
Acosta Ormaechea, Santiago Leonardo Enrique
;
Morozumi, …
- In:
International tax and public finance
28
(
2021
)
5
,
pp. 1211-1241
Persistent link: https://www.econbiz.de/10012703912
Saved in:
4
Who pays taxes on basic foodstuffs? : evidence from broadening the VAT base
Lyssiotou, Panayiota Flori
;
Savva, Elena
- In:
International tax and public finance
28
(
2021
)
1
,
pp. 212-247
Persistent link: https://www.econbiz.de/10012428353
Saved in:
5
Optimal tax base with administrative fixed costs
Gauthier, Stéphane
- In:
International tax and public finance
20
(
2013
)
6
,
pp. 961-973
Persistent link: https://www.econbiz.de/10010338366
Saved in:
6
Welfare effects of VAT reforms : a general equilibrium analysis
Bye, Brita
;
Strøm, Birger
;
Åvitsland, Turid
- In:
International tax and public finance
19
(
2012
)
3
,
pp. 368-392
Persistent link: https://www.econbiz.de/10009621308
Saved in:
7
Ad valorem taxation on intermediate goods in oligopoly
Colangelo, Giuseppe
;
Galmarini, Umberto
- In:
International tax and public finance
8
(
2001
)
1
,
pp. 53-73
Persistent link: https://www.econbiz.de/10001592240
Saved in:
8
Global trends and issues in value added taxation
Cnossen, Sijbren
- In:
International tax and public finance
5
(
1998
)
3
,
pp. 399-428
Persistent link: https://www.econbiz.de/10001337846
Saved in:
9
A multi-country applied general equilibrium model for the examination of VAT-harmonization proposals in the EC : modelling, calibration and construction of a microconsistent datase...
Fehr, Hans
-
1991
Persistent link: https://www.econbiz.de/10013452221
Saved in:
10
Effets de l'harmonisation des accises et de la TVA sur la demande d'énergie dans quatre pays de la CEE : étude à l'aide du modèle MIDAS
Detemmerman, V.
Persistent link: https://www.econbiz.de/10001275089
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