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subject:"Steuerharmonisierung"
~isPartOf:"International tax and public finance"
~subject:"Besteuerungsverfahren"
~subject:"EU countries"
~subject:"Entwicklungsländer"
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Steuerharmonisierung
Besteuerungsverfahren
EU countries
Entwicklungsländer
Sales tax
54
Umsatzsteuer
54
Theorie
18
Theory
18
EU-Staaten
13
VAT
11
Excise tax
7
Optimal taxation
7
Optimale Besteuerung
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Steuerreform
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Steuerwirkung
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Tax effects
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Tax reform
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Verbrauchsteuer
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Bestimmungslandprinzip
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Destination principle
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EU tax law
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EU-Steuerrecht
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Steuervergünstigung
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Tax incentive
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Taxation procedure
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Value-added tax
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E-commerce
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Steuereinnahmen
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Steuerpolitik
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China
4
Finanzverwaltung
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Fiscal administration
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Rules of origin
4
Ursprungsregeln
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Welfare analysis
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Wohlfahrtsanalyse
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Betriebliche Standortwahl
3
Coronavirus
3
Criminal tax law
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Cnossen, Sijbren
4
Büttner, Thiess
2
Acosta Ormaechea, Santiago Leonardo Enrique
1
Aiura, Hiroshi
1
Alm, James
1
Bird, Richard M.
1
Braml, Martin
1
Bye, Brita
1
Chen, Shawn Xiaoguang
1
Colangelo, Giuseppe
1
Davies, Ronald B.
1
Dom, Roel
1
ElGanainy, Asmaa Adel
1
Erbe, Katharina
1
Felbermayr, Gabriel
1
Frey, Alisa
1
Galmarini, Umberto
1
Gauthier, Stéphane
1
Gendron, Pierre-Pascal
1
Genser, Bernd
1
Haucap, Justus
1
Keen, Michael
1
Lyssiotou, Panayiota Flori
1
Mascagni, Giulia
1
McLure, Charles E.
1
Morozumi, Atsuyoshi
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Mudiyanselage, Harsha Konara
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Mukama, Denis
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Munk, Knud J.
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Ogawa, Hikaru
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Paz, Lourenço Senne
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Santoro, Fabrizio
1
Savva, Elena
1
Strøm, Birger
1
Tassi, Annalisa
1
Åvitsland, Turid
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International tax and public finance
Kom / Kommission der Europäischen Gemeinschaften
30
UmsatzsteuerRundschau : UR : Zeitschrift für die gesamte Umsatzsteuerpraxis
26
International VAT monitor : a global guide to sales taxation
25
Working paper
21
CESifo working papers
20
IMF working papers
18
National tax journal
16
Boston Univ. School of Law, Law and Economics Research Paper
9
Derivatives & financial instruments
9
IMF working paper
9
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
9
Ifo-Schnelldienst
8
Umsatzsteuer- und Verkehrsteuer-Recht : UVR
8
DRD discussion paper
7
Der Betrieb
7
Festschrift für Wolfram Reiss zum 65. Geburtstag
7
CESifo Working Paper
6
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
6
FinanzArchiv : European journal of public finance
6
NBER working paper series
6
Public finance review : PFR
6
CASE reports
5
EUCOTAX series on European taxation
5
Europe <Luxembourg> / Documents
5
Fiscal studies : the journal of the Institute for Fiscal Studies
5
Hacienda pública española : review of public economics
5
Journal of public economics
5
NBER Working Paper
5
Stellungnahmen und Berichte WSA / Wirtschafts- und Sozialausschuß der Europäischen Gemeinschaften
5
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
5
Taxation papers : working paper
5
Working paper / National Bureau of Economic Research, Inc.
5
Betriebs-Berater : BB
4
British tax review
4
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
4
CASE network reports
4
CESifo Working Paper Series
4
Current issue review / Library of Parliament, Research Branch
4
Danube : law and economics review
4
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ECONIS (ZBW)
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1
VAT pass-through : the case of a large and permanent reduction in the market for menstrual hygiene products
Frey, Alisa
;
Haucap, Justus
- In:
International tax and public finance
31
(
2024
)
1
,
pp. 160-202
Persistent link: https://www.econbiz.de/10015056344
Saved in:
2
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:
3
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:
4
VAT fraud and reverse charge : empirical evidence from VAT return data
Büttner, Thiess
;
Tassi, Annalisa
- In:
International tax and public finance
30
(
2023
)
3
,
pp. 849-878
Persistent link: https://www.econbiz.de/10014334934
Saved in:
5
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:
6
The EU self-surplus puzzle : an indication of VAT fraud?
Braml, Martin
;
Felbermayr, Gabriel
- In:
International tax and public finance
29
(
2022
)
5
,
pp. 1075-1097
Persistent link: https://www.econbiz.de/10013438476
Saved in:
7
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:
8
What impairs the "money machine" of VAT in developing countries?
Mudiyanselage, Harsha Konara
;
Chen, Shawn Xiaoguang
- In:
International tax and public finance
29
(
2022
)
5
,
pp. 1128-1159
Persistent link: https://www.econbiz.de/10013438479
Saved in:
9
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:
10
VAT and agriculture : lessons from Europe
Cnossen, Sijbren
- In:
International tax and public finance
25
(
2018
)
2
,
pp. 519-551
Persistent link: https://www.econbiz.de/10012033078
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