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subject:"Steuerharmonisierung"
~isPartOf:"International tax and public finance"
~subject:"EU countries"
~subject:"Theory"
~type_genre:"Aufsatz in Zeitschrift"
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Search: subject_exact:"Value-added tax"
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Steuerharmonisierung
EU countries
Theory
Sales tax
51
Umsatzsteuer
51
Theorie
17
EU-Staaten
12
VAT
10
Excise tax
7
Optimal taxation
7
Optimale Besteuerung
7
Steuerreform
7
Steuerwirkung
7
Tax effects
7
Tax reform
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Verbrauchsteuer
7
Besteuerungsverfahren
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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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Bestimmungslandprinzip
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Destination principle
5
Steuerpolitik
5
Tax policy
5
Value-added tax
5
China
4
E-commerce
4
Electronic Commerce
4
Finanzverwaltung
4
Fiscal administration
4
Steuereinnahmen
4
Tax revenue
4
Welfare analysis
4
Wohlfahrtsanalyse
4
Betriebliche Standortwahl
3
Criminal tax law
3
Developing countries
3
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3
European Union
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Article
29
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Aufsatz in Zeitschrift
Article in journal
29
Conference paper
1
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English
29
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Cnossen, Sijbren
4
Keen, Michael
3
Bird, Richard M.
2
Büttner, Thiess
2
Gendron, Pierre-Pascal
2
McLure, Charles E.
2
Acosta Ormaechea, Santiago Leonardo Enrique
1
Alm, James
1
Braml, Martin
1
Colangelo, Giuseppe
1
ElGanainy, Asmaa Adel
1
Erbe, Katharina
1
Fehr, Hans
1
Felbermayr, Gabriel
1
Galera, Francisco
1
Galmarini, Umberto
1
Gauthier, Stéphane
1
Genser, Bernd
1
Hoon, Hian Teck
1
Inci, Eren
1
Kanbur, Ravi
1
Lyssiotou, Panayiota Flori
1
Morozumi, Atsuyoshi
1
Munk, Knud J.
1
Myles, Gareth D.
1
Phelps, Edmund S.
1
Richter, Wolfram F.
1
Rodríguez-Tejedo, Isabel
1
Savva, Elena
1
Smith, Stephen
1
Sørensen, Peter Birch
1
Tassi, Annalisa
1
Zodrow, George R.
1
Álvarez, José Luis
1
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International tax and public finance
UmsatzsteuerRundschau : UR : Zeitschrift für die gesamte Umsatzsteuerpraxis
27
International VAT monitor : a global guide to sales taxation
26
National tax journal
19
Kom / Kommission der Europäischen Gemeinschaften
13
FinanzArchiv : public finance analysis
10
Public finance review : PFR
10
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
10
Derivatives & financial instruments
9
Ifo-Schnelldienst
8
Umsatzsteuer- und Verkehrsteuer-Recht : UVR
8
Hacienda pública española : review of public economics
7
Journal of public economics
7
Der Betrieb
6
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
6
European financial and accounting journal : EFAJ
5
European research studies
5
Fiscal studies : the journal of the Institute for Fiscal Studies
5
Tax law review
5
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
Danube : law and economics review
4
EC tax review
4
European economic review : EER
4
Intereconomics : review of European economic policy
4
Journal of public economic theory
4
Public finance
4
Wirtschaftswissenschaftliches Studium : WiSt ; Zeitschrift für Studium und Forschung
4
American economic journal
3
Betriebs-Berater : BB
3
Die Weltwirtschaft : Vierteljahresschrift des Instituts für Weltwirtschaft an der Universität Kiel
3
Economic modelling
3
Economic policy : a European forum
3
Economie & prévision : EP
3
Ekonomický časopis : časopis pre ekonomickú teóriu, hospodársku politiku, spoločensko-ekonomické prognózovanie
3
Intertax : international tax review
3
Journal of open innovation : technology, market, and complexity
3
Journal of policy modeling : JPMOD ; a social science forum of world issues
3
Journal of urban economics
3
Public finance quarterly : PFQ
3
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ECONIS (ZBW)
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1
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:
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 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:
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
Examples of unit tax superiority for a price-discriminating monopolist
Galera, Francisco
;
Álvarez, José Luis
; …
- In:
International tax and public finance
23
(
2016
)
1
,
pp. 158-167
Persistent link: https://www.econbiz.de/10011592823
Saved in:
8
Thresholds, informality, and partitions of compliance
Kanbur, Ravi
;
Keen, Michael
- In:
International tax and public finance
21
(
2014
)
4
,
pp. 536-559
Persistent link: https://www.econbiz.de/10011303166
Saved in:
9
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:
10
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:
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