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subject:"Steuerharmonisierung"
~isPartOf:"Finanzwissenschaftliche Schriften"
~isPartOf:"International tax and public finance"
~subject:"EU countries"
~subject:"Excise tax"
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Search: subject_exact:"Value-added tax"
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Steuerharmonisierung
EU countries
Excise tax
Umsatzsteuer
62
Sales tax
61
Theorie
25
Theory
25
EU-Staaten
16
Steuerreform
12
Steuerwirkung
11
Tax effects
11
Tax reform
11
Verbrauchsteuer
11
Optimale Besteuerung
10
VAT
10
Optimal taxation
9
Einkommensteuer
7
Steuerpolitik
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Besteuerungsverfahren
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EU tax law
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EU-Steuerrecht
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Income tax
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Steuervergünstigung
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Steuerwettbewerb
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Tax competition
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Tax incentive
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Taxation procedure
6
Bestimmungslandprinzip
5
Destination principle
5
Deutschland
5
Germany
5
Rules of origin
5
Ursprungsregeln
5
Value-added tax
5
Allgemeines Gleichgewicht
4
China
4
E-commerce
4
Electronic Commerce
4
Finanzverwaltung
4
Fiscal administration
4
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19
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19
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Cnossen, Sijbren
4
Büttner, Thiess
2
Ermschel, Ulrich
2
Grambeck, Hans-Martin
2
Hahn, Walter
2
Kaiser, Helmut
2
Agrawal, David R.
1
Alm, James
1
Angelov, Nikolay
1
Bird, Richard M.
1
Braml, Martin
1
ElGanainy, Asmaa Adel
1
Erbe, Katharina
1
Felbermayr, Gabriel
1
Fox, William F.
1
Galera, Francisco
1
Gendron, Pierre-Pascal
1
Genser, Bernd
1
Hoffmann, Magnus
1
Keen, Michael
1
Liberati, Paolo
1
Lyssiotou, Panayiota Flori
1
McLure, Charles E.
1
Myles, Gareth D.
1
Rodríguez-Tejedo, Isabel
1
Runkel, Marco
1
Savva, Elena
1
Tassi, Annalisa
1
Waldenström, Daniel
1
Álvarez, José Luis
1
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Finanzwissenschaftliche Schriften
International tax and public finance
Kom / Kommission der Europäischen Gemeinschaften
30
CESifo working papers
27
UmsatzsteuerRundschau : UR : Zeitschrift für die gesamte Umsatzsteuerpraxis
26
International VAT monitor : a global guide to sales taxation
24
Working paper
16
National tax journal
13
IMF working papers
10
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
10
Boston Univ. School of Law, Law and Economics Research Paper
9
Derivatives & financial instruments
9
CESifo Working Paper Series
8
Ifo-Schnelldienst
8
NBER working paper series
8
Umsatzsteuer- und Verkehrsteuer-Recht : UVR
8
Festschrift für Wolfram Reiss zum 65. Geburtstag
7
NBER Working Paper
7
Working paper / National Bureau of Economic Research, Inc.
7
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
6
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
6
Der Betrieb
6
FinanzArchiv : public finance analysis
6
CASE reports
5
CESifo Working Paper
5
EUCOTAX series on European taxation
5
Europe <Luxembourg> / Documents
5
Hacienda pública española : review of public economics
5
Intertax : international tax review
5
Stellungnahmen und Berichte WSA / Wirtschafts- und Sozialausschuß der Europäischen Gemeinschaften
5
Boston Univ. School of Law Working Paper
4
British tax review
4
CASE network reports
4
Current issue review / Library of Parliament, Research Branch
4
Danube : law and economics review
4
Diskussionsbeiträge / 2
4
EC tax review
4
European financial and accounting journal : EFAJ
4
European research studies
4
Fiscal studies : the journal of the Institute for Fiscal Studies
4
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ECONIS (ZBW)
27
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1
VAT fraud and reverse charge : empirical evidence from VAT return data
Büttner, Thiess
;
Tassi, Annalisa
- In:
International tax and public finance
30
(
2023
)
3
,
pp. 849-878
Persistent link: https://www.econbiz.de/10014334934
Saved in:
2
The C-inefficiency of the EU-VAT and what can be done about it
Cnossen, Sijbren
- In:
International tax and public finance
29
(
2022
)
1
,
pp. 215-236
Persistent link: https://www.econbiz.de/10012817707
Saved in:
3
The EU self-surplus puzzle : an indication of VAT fraud?
Braml, Martin
;
Felbermayr, Gabriel
- In:
International tax and public finance
29
(
2022
)
5
,
pp. 1075-1097
Persistent link: https://www.econbiz.de/10013438476
Saved in:
4
The impact of Covid-19 on economic activity : evidence from administrative tax registers
Angelov, Nikolay
;
Waldenström, Daniel
- In:
International tax and public finance
30
(
2023
)
6
,
pp. 1718-1746
Persistent link: https://www.econbiz.de/10014437298
Saved in:
5
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:
6
VAT and agriculture : lessons from Europe
Cnossen, Sijbren
- In:
International tax and public finance
25
(
2018
)
2
,
pp. 519-551
Persistent link: https://www.econbiz.de/10012033078
Saved in:
7
Taxes in an e-commerce generation
Agrawal, David R.
;
Fox, William F.
- In:
International tax and public finance
24
(
2017
)
5
,
pp. 903-926
Persistent link: https://www.econbiz.de/10011800099
Saved in:
8
A welfare comparison of ad valorem and unit tax regimes
Hoffmann, Magnus
;
Runkel, Marco
- In:
International tax and public finance
23
(
2016
)
1
,
pp. 140-157
Persistent link: https://www.econbiz.de/10011592819
Saved in:
9
Examples of unit tax superiority for a price-discriminating monopolist
Galera, Francisco
;
Álvarez, José Luis
; …
- In:
International tax and public finance
23
(
2016
)
1
,
pp. 158-167
Persistent link: https://www.econbiz.de/10011592823
Saved in:
10
Revenue and welfare effects of financial sector VAT exemption
Büttner, Thiess
;
Erbe, Katharina
- In:
International tax and public finance
21
(
2014
)
6
,
pp. 1028-1050
Persistent link: https://www.econbiz.de/10010529561
Saved in:
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