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subject:"Steuerharmonisierung"
~isPartOf:"International tax and public finance"
~subject:"Electronic Commerce"
~subject:"Taxation procedure"
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Steuerharmonisierung
Electronic Commerce
Taxation procedure
Sales tax
51
Umsatzsteuer
51
Theorie
17
Theory
17
EU countries
12
EU-Staaten
12
VAT
10
Excise tax
7
Optimal taxation
7
Optimale Besteuerung
7
Steuerreform
7
Steuerwirkung
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Tax reform
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Verbrauchsteuer
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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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Destination principle
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Value-added tax
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Fiscal administration
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Steuereinnahmen
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Welfare analysis
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Wohlfahrtsanalyse
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Betriebliche Standortwahl
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11
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McLure, Charles E.
2
Acosta Ormaechea, Santiago Leonardo Enrique
1
Agrawal, David R.
1
Bye, Brita
1
Cnossen, Sijbren
1
Colangelo, Giuseppe
1
Dom, Roel
1
Fox, William F.
1
Galmarini, Umberto
1
Gauthier, Stéphane
1
Lyssiotou, Panayiota Flori
1
Mascagni, Giulia
1
Morozumi, Atsuyoshi
1
Mukama, Denis
1
Santoro, Fabrizio
1
Savva, Elena
1
Strøm, Birger
1
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1
Åvitsland, Turid
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International tax and public finance
National tax journal
24
Kom / Kommission der Europäischen Gemeinschaften
15
CESifo working papers
12
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
Public finance review : PFR
6
Tax law review
6
IMF working papers
5
Kieler Diskussionsbeiträge
5
Stellungnahmen und Berichte WSA / Wirtschafts- und Sozialausschuß der Europäischen Gemeinschaften
5
Working paper
5
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 series
4
Working paper / National Bureau of Economic Research, Inc.
4
Berichte aus der Steuerlehre
3
British tax review
3
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
3
Diskussionsbeiträge / 2
3
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
Institut Finanzen und Steuern : ifst
3
International business and economics research journal
3
International journal of e-business research : an official publication of the Information Resources Management Association
3
Kansai University review of 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
Steuerwissenschaftliche Schriften
3
Applied economics letters
2
Betriebs-Berater : BB
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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
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:
6
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:
7
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
Saved in:
8
Network externalities and indirect tax preferences for electronic commerce
Zodrow, George R.
- In:
International tax and public finance
10
(
2003
)
1
,
pp. 79-97
Persistent link: https://www.econbiz.de/10001743751
Saved in:
9
Ad valorem taxation on intermediate goods in oligopoly
Colangelo, Giuseppe
;
Galmarini, Umberto
- In:
International tax and public finance
8
(
2001
)
1
,
pp. 53-73
Persistent link: https://www.econbiz.de/10001592240
Saved in:
10
Electronic commerce and the state retail sales tax : a challenge to American federalism
McLure, Charles E.
- In:
International tax and public finance
6
(
1999
)
2
,
pp. 193-224
Persistent link: https://www.econbiz.de/10001418514
Saved in:
1
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