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subject:"Steuerharmonisierung"
~isPartOf:"International tax and public finance"
~isPartOf:"Kom / Kommission der Europäischen Gemeinschaften"
~subject:"Steuervergünstigung"
~subject:"Taxation procedure"
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Search: subject_exact:"Value-added tax"
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Steuerharmonisierung
Steuervergünstigung
Taxation procedure
Sales tax
81
Umsatzsteuer
81
EU countries
42
EU-Staaten
42
Tax harmonization
17
Theorie
17
Theory
17
EU tax law
10
EU-Steuerrecht
10
VAT
10
Excise tax
9
Tax incentive
9
Verbrauchsteuer
9
Steuerreform
8
Tax reform
8
Besteuerungsverfahren
7
Optimal taxation
7
Optimale Besteuerung
7
Steuerwirkung
7
Tax effects
7
Criminal tax law
6
Steuerpolitik
6
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Tax policy
6
Bestimmungslandprinzip
5
Destination principle
5
EU-Binnenmarkt
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Finanzverwaltung
5
Fiscal administration
5
Single European market
5
Value-added tax
5
China
4
E-commerce
4
Electronic Commerce
4
Steuereinnahmen
4
Tax revenue
4
Welfare analysis
4
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Book / Working Paper
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Acosta Ormaechea, Santiago Leonardo Enrique
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Bye, Brita
1
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1
Chen, Yuyu
1
Cnossen, Sijbren
1
Colangelo, Giuseppe
1
Dom, Roel
1
Erbe, Katharina
1
Galmarini, Umberto
1
Gauthier, Stéphane
1
He, Zongyan
1
Inci, Eren
1
Kong, Dongmin
1
Lee, Wonkyung
1
Lyssiotou, Panayiota Flori
1
Ma, Hong
1
Mascagni, Giulia
1
Morozumi, Atsuyoshi
1
Mukama, Denis
1
Qin, Ni
1
Santoro, Fabrizio
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Savva, Elena
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Strøm, Birger
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Xiong, Mengxu
1
Xu, Yuan
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
National tax journal
19
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
11
International VAT monitor : a global guide to sales taxation
9
Working paper
9
CESifo working papers
7
IMF working papers
7
UmsatzsteuerRundschau : UR : Zeitschrift für die gesamte Umsatzsteuerpraxis
7
Public finance review : PFR
6
Journal of public economics
5
Stellungnahmen und Berichte WSA / Wirtschafts- und Sozialausschuß der Europäischen Gemeinschaften
5
Umsatzsteuer- und Verkehrsteuer-Recht : UVR
5
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4
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Festschrift für Wolfram Reiss zum 65. Geburtstag
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Berichte aus der Steuerlehre
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Betriebs-Berater : BB
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3
Applied economics letters
2
Bilanz-, Prüfungs- und Steuerwesen
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 Paper
2
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
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ECONIS (ZBW)
31
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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
Tax incentives and firm pollution
Kong, Dongmin
;
Xiong, Mengxu
;
Qin, Ni
- In:
International tax and public finance
30
(
2023
)
3
,
pp. 784-813
Persistent link: https://www.econbiz.de/10014334912
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
Export tax rebate and the margins of exports : product-level evidence from a quasi-natural experiment
Lee, Wonkyung
;
Ma, Hong
;
Xu, Yuan
- In:
International tax and public finance
28
(
2021
)
2
,
pp. 386-404
Persistent link: https://www.econbiz.de/10012495964
Saved in:
6
The effect of investment tax incentives : evidence from China’s value-added tax reform
Zhang, Lei
;
Chen, Yuyu
;
He, Zongyan
- In:
International tax and public finance
25
(
2018
)
4
,
pp. 913-945
Persistent link: https://www.econbiz.de/10012033196
Saved in:
7
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:
8
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:
9
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:
10
R&D tax incentives : a reappraisal
Inci, Eren
- In:
International tax and public finance
16
(
2009
)
6
,
pp. 797-821
Persistent link: https://www.econbiz.de/10003937712
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