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subject:"Steuerharmonisierung"
~isPartOf:"International tax and public finance"
~isPartOf:"Kom / Kommission der Europäischen Gemeinschaften"
~subject:"Destination principle"
~subject:"Taxation procedure"
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Search: subject_exact:"Value-added tax"
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Steuerharmonisierung
Destination principle
Taxation procedure
Sales tax
84
Umsatzsteuer
84
EU countries
43
EU-Staaten
43
Tax harmonization
18
Theorie
18
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Bye, Brita
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Dom, Roel
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International tax and public finance
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Der Betrieb
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ECONIS (ZBW)
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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
Implementing subnational value added taxes on internal trade : the compensating VAT (CVAT)
McLure, Charles E.
- In:
International tax and public finance
7
(
2000
)
6
,
pp. 723-740
Persistent link: https://www.econbiz.de/10001538075
Saved in:
9
Viva VIVAT!
Keen, Michael
;
Smith, Stephen
- In:
International tax and public finance
7
(
2000
)
6
,
pp. 741-751
Persistent link: https://www.econbiz.de/10001538080
Saved in:
10
CVAT, VIVAT, and dual VAT : vertical "sharing" and interstate trade
Bird, Richard M.
;
Gendron, Pierre-Pascal
- In:
International tax and public finance
7
(
2000
)
6
,
pp. 753-761
Persistent link: https://www.econbiz.de/10001538082
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