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subject:"Steuerharmonisierung"
~isPartOf:"International tax and public finance"
~subject:"Betriebliche Standortwahl"
~subject:"European Union"
~subject:"Taxation procedure"
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Search: subject_exact:"Value-added tax"
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Steuerharmonisierung
Betriebliche Standortwahl
European Union
Taxation procedure
Sales tax
54
Umsatzsteuer
54
Theorie
18
Theory
18
EU countries
13
EU-Staaten
13
VAT
11
Excise tax
7
Optimal taxation
7
Optimale Besteuerung
7
Steuerreform
7
Steuerwirkung
7
Tax effects
7
Tax reform
7
Verbrauchsteuer
7
Besteuerungsverfahren
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Bestimmungslandprinzip
6
Destination principle
6
EU tax law
6
EU-Steuerrecht
6
Steuervergünstigung
6
Tax incentive
6
Value-added tax
6
E-commerce
5
Electronic Commerce
5
Steuereinnahmen
5
Steuerpolitik
5
Tax policy
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Tax revenue
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China
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Finanzverwaltung
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Fiscal administration
4
Rules of origin
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Ursprungsregeln
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Welfare analysis
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Wohlfahrtsanalyse
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Cnossen, Sijbren
4
Acosta Ormaechea, Santiago Leonardo Enrique
1
Aiura, Hiroshi
1
Bye, Brita
1
Büttner, Thiess
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
Ogawa, Hikaru
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Richter, Wolfram F.
1
Santoro, Fabrizio
1
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1
Strøm, Birger
1
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International tax and public finance
Kom / Kommission der Europäischen Gemeinschaften
15
National tax journal
13
International VAT monitor : a global guide to sales taxation
8
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
7
Working paper
7
CESifo working papers
6
IMF working papers
6
Public finance review : PFR
5
Stellungnahmen und Berichte WSA / Wirtschafts- und Sozialausschuß der Europäischen Gemeinschaften
5
Umsatzsteuer- und Verkehrsteuer-Recht : UVR
5
UmsatzsteuerRundschau : UR : Zeitschrift für die gesamte Umsatzsteuerpraxis
5
Current issue review / Library of Parliament, Research Branch
4
Festschrift für Wolfram Reiss zum 65. Geburtstag
4
NBER working paper series
4
Berichte aus der Steuerlehre
3
Diskussionsbeiträge / 2
3
Europe <Luxembourg> / Documents
3
Hacienda pública española : review of public economics
3
Intertax : international tax review
3
Journal of public economics
3
NBER Working Paper
3
Regensburger Diskussionsbeiträge zur Wirtschaftswissenschaft
3
Schriften zum Umsatzsteuerrecht
3
Stellungnahmen und Berichte WSA / Wirtschafts- und Sozialausschuß, Europäische Gemeinschaften
3
Taxation papers : working paper
3
Working paper / National Bureau of Economic Research, Inc.
3
Applied economics letters
2
Betriebs-Berater : BB
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
2
Canadian tax journal
2
Communications faites au Colloque sur la Modélisation de la Politique Fiscale : Rome, 30 novembre et 1 décembre 1989
2
Der Betrieb
2
Development discussion paper
2
Discussion paper / Center for Economic Research, Tilburg University
2
Discussion paper / Centre for Economic Policy Research
2
European economic review : EER
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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 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:
4
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:
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
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
Saved in:
7
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:
8
A proposal to apply the Kiwi-VAT to insurance services in the European Union
Cnossen, Sijbren
- In:
International tax and public finance
20
(
2013
)
5
,
pp. 867-883
Persistent link: https://www.econbiz.de/10010231151
Saved in:
9
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:
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
Saved in:
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