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subject:"Steuerharmonisierung"
~isPartOf:"International tax and public finance"
~isPartOf:"Kom / Kommission der Europäischen Gemeinschaften"
~subject:"Betriebliche Standortwahl"
~subject:"Taxation procedure"
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Search: subject_exact:"Value-added tax"
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Steuerharmonisierung
Betriebliche Standortwahl
Taxation procedure
Sales tax
81
Umsatzsteuer
81
EU countries
42
EU-Staaten
42
Tax harmonization
17
Theorie
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Theory
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10
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VAT
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Besteuerungsverfahren
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Optimal taxation
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Optimale Besteuerung
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Steuerwirkung
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Tax effects
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Criminal tax law
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Steuerpolitik
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Steuerstrafrecht
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Tax policy
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Bestimmungslandprinzip
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Destination principle
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EU-Binnenmarkt
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Finanzverwaltung
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Single European market
5
Value-added tax
5
China
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E-commerce
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Electronic Commerce
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Steuereinnahmen
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4
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Acosta Ormaechea, Santiago Leonardo Enrique
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Bye, Brita
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1
Colangelo, Giuseppe
1
Dom, Roel
1
Galmarini, Umberto
1
Gauthier, Stéphane
1
Herger, Nils
1
Kotsogiannēs, Chrēstos
1
Lyssiotou, Panayiota Flori
1
Mascagni, Giulia
1
McCorriston, Steve
1
Morozumi, Atsuyoshi
1
Mukama, Denis
1
Richter, Wolfram F.
1
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1
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1
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Europäische Union / Rat
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International tax and public finance
Kom / Kommission der Europäischen Gemeinschaften
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13
International VAT monitor : a global guide to sales taxation
8
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7
IMF working papers
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Stellungnahmen und Berichte WSA / Wirtschafts- und Sozialausschuß der Europäischen Gemeinschaften
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3
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3
Regensburger Diskussionsbeiträge zur Wirtschaftswissenschaft
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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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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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ECONIS (ZBW)
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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
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:
4
Multiple taxes and alternative forms of FDI : evidence from cross-border acquisitions
Herger, Nils
;
Kotsogiannēs, Chrēstos
;
McCorriston, Steve
- In:
International tax and public finance
23
(
2016
)
1
,
pp. 82-113
Persistent link: https://www.econbiz.de/10011592816
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
The impact of nonprofit taxes on foreign direct investment : evidence from German multinationals
Büttner, Thiess
;
Wamser, Georg
- In:
International tax and public finance
16
(
2009
)
3
,
pp. 298-320
Persistent link: https://www.econbiz.de/10003846236
Saved in:
8
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:
9
An efficiency analysis of consumption and production taxation with an application to value-added taxation
Richter, Wolfram F.
- In:
International tax and public finance
7
(
2000
)
1
,
pp. 23-41
Persistent link: https://www.econbiz.de/10001448389
Saved in:
10
Vorschlag für eine Richtlinie des Rates zur Änderung der Richtlinie 77/388/EWG bezüglich der [des] Vorsteuerabzugs : (von der Kommission vorgelegt)
1998
Persistent link: https://www.econbiz.de/10000987133
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