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subject:"Steuerharmonisierung"
~isPartOf:"International tax and public finance"
~isPartOf:"Kom / Kommission der Europäischen Gemeinschaften"
~subject:"Tax reform"
~subject:"Taxation procedure"
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Search: subject_exact:"Value-added tax"
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Steuerharmonisierung
Tax reform
Taxation procedure
Sales tax
81
Umsatzsteuer
81
EU countries
42
EU-Staaten
42
Tax harmonization
17
Theorie
17
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10
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VAT
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Excise tax
9
Steuervergünstigung
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Bestimmungslandprinzip
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Destination principle
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EU-Binnenmarkt
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Single European market
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Value-added tax
5
China
4
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Steuereinnahmen
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Cnossen, Sijbren
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Acosta Ormaechea, Santiago Leonardo Enrique
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Bye, Brita
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Chen, Yuyu
1
Colangelo, Giuseppe
1
Dom, Roel
1
Galmarini, Umberto
1
Gauthier, Stéphane
1
He, Zongyan
1
Kong, Dongmin
1
Liberati, Paolo
1
Lyssiotou, Panayiota Flori
1
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1
Morozumi, Atsuyoshi
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Mukama, Denis
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Munk, Knud J.
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Qin, Ni
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Santoro, Fabrizio
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International tax and public finance
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Vision : journal of Indian taxation
20
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20
IMF working papers
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NBER working paper series
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International VAT monitor : a global guide to sales taxation
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China economic review : an international journal
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DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft
4
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4
Economie & prévision : EP
4
Festschrift für Wolfram Reiss zum 65. Geburtstag
4
GST in Australia : looking forward from the first decade ; [... A conference was hosted at RMIT University in Melbourne ...]
4
Hacienda pública española : review of public economics
4
IMF Working Paper
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ECONIS (ZBW)
29
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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 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 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
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:
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
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
Grünbuch über die Zukunft der Mehrwertsteuer : Wege zu einem einfacheren, robusteren und effizienteren MwSt-System
2010
Persistent link: https://www.econbiz.de/10009409973
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
Preparing the way for a modern GST in India
Cnossen, Sijbren
- In:
International tax and public finance
20
(
2013
)
4
,
pp. 715-723
Persistent link: https://www.econbiz.de/10009790165
Saved in:
10
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
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