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subject:"Steuerharmonisierung"
~isPartOf:"International tax and public finance"
~subject:"Electronic Commerce"
~subject:"Tax revenue"
~subject:"Taxation procedure"
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Steuerharmonisierung
Electronic Commerce
Tax revenue
Taxation procedure
Sales tax
51
Umsatzsteuer
51
Theorie
17
Theory
17
EU countries
12
EU-Staaten
12
VAT
10
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Bye, Brita
1
Colangelo, Giuseppe
1
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1
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1
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1
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1
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1
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1
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International tax and public finance
National tax journal
30
Kom / Kommission der Europäischen Gemeinschaften
15
CESifo working papers
14
International VAT monitor : a global guide to sales taxation
12
Public finance review : PFR
12
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11
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9
UmsatzsteuerRundschau : UR : Zeitschrift für die gesamte Umsatzsteuerpraxis
9
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4
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4
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4
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4
IMF working paper
4
Intertax : international tax review
4
Study and reports on the VAT gap in the EU-28 member states : ... final report
4
The review of economics and statistics
4
Accounting and taxation review : A&TR
3
Berichte aus der Steuerlehre
3
British tax review
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CASE network reports
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ECONIS (ZBW)
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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
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:
4
Taxes in an e-commerce generation
Agrawal, David R.
;
Fox, William F.
- In:
International tax and public finance
24
(
2017
)
5
,
pp. 903-926
Persistent link: https://www.econbiz.de/10011800099
Saved in:
5
The effect of VATs on government balance sheets
Ufier, Alex
- In:
International tax and public finance
24
(
2017
)
6
,
pp. 1141-1173
Persistent link: https://www.econbiz.de/10011800138
Saved in:
6
Mobilizing VAT revenues in African countries
Cnossen, Sijbren
- In:
International tax and public finance
22
(
2015
)
6
,
pp. 1077-1108
Persistent link: https://www.econbiz.de/10011530650
Saved in:
7
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:
8
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:
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
VAT attacks!
Keen, Michael
- In:
International tax and public finance
14
(
2007
)
4
,
pp. 365-381
Persistent link: https://www.econbiz.de/10003521314
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