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subject:"Steuerharmonisierung"
~isPartOf:"International tax and public finance"
~isPartOf:"Journal of public economics"
~subject:"Taxation procedure"
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Steuerharmonisierung
Taxation procedure
Sales tax
75
Umsatzsteuer
75
Theorie
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24
EU countries
12
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12
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Dabla-Norris, Era
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Dom, Roel
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International tax and public finance
Journal of public economics
Kom / Kommission der Europäischen Gemeinschaften
15
National tax journal
13
International VAT monitor : a global guide to sales taxation
8
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
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Stellungnahmen und Berichte WSA / Wirtschafts- und Sozialausschuß der Europäischen Gemeinschaften
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Umsatzsteuer- und Verkehrsteuer-Recht : UVR
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UmsatzsteuerRundschau : UR : Zeitschrift für die gesamte Umsatzsteuerpraxis
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Current issue review / Library of Parliament, Research Branch
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Festschrift für Wolfram Reiss zum 65. Geburtstag
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Applied economics letters
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Betriebs-Berater : BB
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British tax review
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Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
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CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
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Canadian tax journal
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Communications faites au Colloque sur la Modélisation de la Politique Fiscale : Rome, 30 novembre et 1 décembre 1989
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Der Betrieb
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European economic review : EER
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European taxation : official journal of the Confédération Fiscale Européenne
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1
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:
2
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:
3
Digitalization to improve tax compliance : evidence from VAT e-invoicing in Peru
Bellon, Matthieu
;
Dabla-Norris, Era
;
Khalid, Salma
; …
- In:
Journal of public economics
210
(
2022
),
pp. 1-28
Persistent link: https://www.econbiz.de/10013285706
Saved in:
4
VAT compliance, trade, and institutions
Morrow, Peter
;
Smart, Michael
;
Świstak, Artur
- In:
Journal of public economics
208
(
2022
),
pp. 1-16
Persistent link: https://www.econbiz.de/10013347477
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
Compliance costs vs. tax incentives : why do entrepreneurs respond to size-based regulations?
Harju, Jarkko
;
Matikka, Tuomas
;
Rauhanen, Timo
- In:
Journal of public economics
173
(
2019
),
pp. 139-164
Persistent link: https://www.econbiz.de/10012160523
Saved in:
7
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:
8
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:
9
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:
10
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:
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