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~isPartOf:"International tax and public finance"
~subject:"E-Business"
~subject:"Steuerharmonisierung"
~subject:"Tax avoidance"
~subject:"Tax incentive"
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E-Business
Steuerharmonisierung
Tax avoidance
Tax incentive
Sales tax
54
Umsatzsteuer
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Theorie
18
Theory
18
EU countries
13
EU-Staaten
13
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11
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Büttner, Thiess
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Cnossen, Sijbren
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Erbe, Katharina
1
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1
Inci, Eren
1
Kong, Dongmin
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Lee, Wonkyung
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Lyssiotou, Panayiota Flori
1
Ma, Hong
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Ogawa, Hikaru
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Qin, Ni
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International tax and public finance
National tax journal
20
Kom / Kommission der Europäischen Gemeinschaften
19
Working paper
16
CESifo working papers
11
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
10
International VAT monitor : a global guide to sales taxation
9
Journal of public economics
7
UmsatzsteuerRundschau : UR : Zeitschrift für die gesamte Umsatzsteuerpraxis
7
CASE reports
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IMF working papers
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Public finance review : PFR
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Stellungnahmen und Berichte WSA / Wirtschafts- und Sozialausschuß der Europäischen Gemeinschaften
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Umsatzsteuer- und Verkehrsteuer-Recht : UVR
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CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
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Current issue review / Library of Parliament, Research Branch
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Europe <Luxembourg> / Documents
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Journal of economic behavior & organization : JEBO
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NBER working paper series
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Regensburger Diskussionsbeiträge zur Wirtschaftswissenschaft
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Study and reports on the VAT gap in the EU-28 member states : ... final report
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American economic journal : a journal of the American Economic Association
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Ekonomický časopis : časopis pre ekonomickú teóriu, hospodársku politiku, spoločensko-ekonomické prognózovanie
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European financial and accounting journal : EFAJ
3
Festschrift für Wolfram Reiss zum 65. Geburtstag
3
GST in Australia : looking forward from the first decade ; [... A conference was hosted at RMIT University in Melbourne ...]
3
Hacienda pública española : review of public economics
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IMF working paper
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Ifo-Schnelldienst
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Public budgeting & finance
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Schriften zum Umsatzsteuerrecht
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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
Tax incentives and firm pollution
Kong, Dongmin
;
Xiong, Mengxu
;
Qin, Ni
- In:
International tax and public finance
30
(
2023
)
3
,
pp. 784-813
Persistent link: https://www.econbiz.de/10014334912
Saved in:
3
Export tax rebate and the margins of exports : product-level evidence from a quasi-natural experiment
Lee, Wonkyung
;
Ma, Hong
;
Xu, Yuan
- In:
International tax and public finance
28
(
2021
)
2
,
pp. 386-404
Persistent link: https://www.econbiz.de/10012495964
Saved in:
4
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:
5
The effect of investment tax incentives : evidence from China’s value-added tax reform
Zhang, Lei
;
Chen, Yuyu
;
He, Zongyan
- In:
International tax and public finance
25
(
2018
)
4
,
pp. 913-945
Persistent link: https://www.econbiz.de/10012033196
Saved in:
6
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:
7
R&D tax incentives : a reappraisal
Inci, Eren
- In:
International tax and public finance
16
(
2009
)
6
,
pp. 797-821
Persistent link: https://www.econbiz.de/10003937712
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
Global trends and issues in value added taxation
Cnossen, Sijbren
- In:
International tax and public finance
5
(
1998
)
3
,
pp. 399-428
Persistent link: https://www.econbiz.de/10001337846
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