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subject:"Steuerharmonisierung"
~isPartOf:"International tax and public finance"
~subject:"Electronic Commerce"
~subject:"Taxation procedure"
~subject:"Wohlfahrtsanalyse"
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Steuerharmonisierung
Electronic Commerce
Taxation procedure
Wohlfahrtsanalyse
Sales tax
51
Umsatzsteuer
51
Theorie
17
Theory
17
EU countries
12
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Verbrauchsteuer
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Destination principle
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Value-added tax
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McLure, Charles E.
2
Acosta Ormaechea, Santiago Leonardo Enrique
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Agrawal, David R.
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Bye, Brita
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Büttner, Thiess
1
Cnossen, Sijbren
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Colangelo, Giuseppe
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Dom, Roel
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1
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1
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Strøm, Birger
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International tax and public finance
National tax journal
24
Kom / Kommission der Europäischen Gemeinschaften
15
CESifo working papers
13
International VAT monitor : a global guide to sales taxation
12
UmsatzsteuerRundschau : UR : Zeitschrift für die gesamte Umsatzsteuerpraxis
9
Journal of state taxation
7
Umsatzsteuer- und Verkehrsteuer-Recht : UVR
7
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
7
IMF working papers
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Public finance review : PFR
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Tax law review
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Working paper / National Bureau of Economic Research, Inc.
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Kieler Diskussionsbeiträge
5
NBER working paper series
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Stellungnahmen und Berichte WSA / Wirtschafts- und Sozialausschuß der Europäischen Gemeinschaften
5
Working paper
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Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
4
Current issue review / Library of Parliament, Research Branch
4
Intertax : international tax review
4
Journal of public economics
4
NBER Working Paper
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Berichte aus der Steuerlehre
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British tax review
3
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
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Discussion paper / Centre for Economic Policy Research
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Diskussionsbeiträge / 2
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EUCOTAX series on European taxation
3
Europe <Luxembourg> / Documents
3
Festschrift für Wolfram Reiss zum 65. Geburtstag
3
Hacienda pública española : review of public economics
3
IMF Working Paper
3
Institut Finanzen und Steuern : ifst
3
International business and economics research journal
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International journal of e-business research : an official publication of the Information Resources Management Association
3
Kansai University review of economics
3
Regensburger Diskussionsbeiträge zur Wirtschaftswissenschaft
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Schriften zum Umsatzsteuerrecht
3
Stellungnahmen und Berichte WSA / Wirtschafts- und Sozialausschuß, Europäische Gemeinschaften
3
Steuerwissenschaftliche Schriften
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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
A welfare comparison of ad valorem and unit tax regimes
Hoffmann, Magnus
;
Runkel, Marco
- In:
International tax and public finance
23
(
2016
)
1
,
pp. 140-157
Persistent link: https://www.econbiz.de/10011592819
Saved in:
6
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:
7
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:
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
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
The value added tax on electronic commerce in the European Union
McLure, Charles E.
- In:
International tax and public finance
10
(
2003
)
6
,
pp. 753-762
Persistent link: https://www.econbiz.de/10001838282
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