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  • Search: subject:"Harmonization"
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Year of publication
Subject
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Steuerharmonisierung 417 Tax harmonization 406 EU-Staaten 322 EU countries 309 Rechtsangleichung 286 Harmonization of law 279 Theorie 215 Theory 206 Steuerwettbewerb 183 Tax competition 183 harmonization 165 Welt 164 World 160 Unternehmensbesteuerung 88 Corporate taxation 82 tax harmonization 81 Community law 76 EU-Recht 75 International tax law 62 Internationales Steuerrecht 62 Kapitalertragsteuer 59 Körperschaftsteuer 58 IFRS 57 Capital income tax 55 EU-Steuerrecht 55 Corporate income tax 54 tax competition 54 EU tax law 53 Multinationales Unternehmen 51 Harmonization 49 Transnational corporation 49 Steuerpolitik 48 Tax policy 47 Umsatzsteuer 44 Sales tax 43 Regulation 42 Deutschland 39 Doppelbesteuerung 39 Regulierung 39 Double taxation 38
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Online availability
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Free 1,253 CC license 26
Type of publication
All
Book / Working Paper 940 Article 310 Other 3
Type of publication (narrower categories)
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Working Paper 297 Graue Literatur 273 Non-commercial literature 273 Arbeitspapier 233 Article in journal 73 Aufsatz in Zeitschrift 73 Article 32 Hochschulschrift 19 Thesis 8 Konferenzschrift 6 Amtliche Publikation 4 Amtsdruckschrift 4 Collection of articles of several authors 4 Conference Paper 4 Conference proceedings 4 Forschungsbericht 4 Government document 4 Research Report 4 Sammelwerk 4 Aufsatz im Buch 3 Book section 3 Bibliografie enthalten 2 Bibliography included 2 Collection of articles written by one author 2 Conference paper 2 Konferenzbeitrag 2 Sammlung 2 research-article 2 Advisory report 1 Aufsatzsammlung 1 Congress Report 1 Gutachten 1
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Language
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English 890 Undetermined 271 German 69 Spanish 7 French 6 Romanian 5 Czech 2 Italian 2 Lithuanian 1 Polish 1 Portuguese 1
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Author
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Spengel, Christoph 17 Haufler, Andreas 16 Bagnall, John 12 Bounie, David 12 Keen, Michael 12 Kosse, Anneke 12 Schmidt, Tobias 12 Schuh, Scott 12 Stix, Helmut 12 Huynh, Kim P. 11 Kliatskova, Tatsiana 11 Bremus, Franziska 10 Davies, Ronald B. 9 Mooij, Ruud A. de 9 Fuest, Clemens 8 Itaya, Jun-ichi 8 Razin, Asaf 8 Schjelderup, Guttorm 8 Devereux, Michael P. 7 Eckel, Carsten 7 Eggert, Wolfgang 7 Vrijburg, Hendrik 7 Eichner, Thomas 6 Genser, Bernd 6 Konrad, Kai A. 6 Razin, Assaf 6 Sørensen, Peter Birch 6 Baniak, Andrzej 5 Boss, Alfred 5 Bradford, David F. 5 Cadot, Olivier 5 Carney, Richard W. 5 Cascino, Stefano 5 Fourçans, André 5 Frenkel, Jacob A. 5 Gassen, Joachim 5 Gordon, Roger H. 5 Grajzl, Peter 5 Hebous, Shafik 5 Heinemann, Friedrich 5
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Institution
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Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 28 International Monetary Fund (IMF) 23 National Bureau of Economic Research 16 Basel Committee on Banking Supervision 15 International Monetary Fund 11 East Asian Bureau of Economic Research (EABER) 7 CASE-Center for Social and Economic Research 6 CESifo 5 SESAR Joint Undertaking 5 United States / Federal Aviation Administration 5 European Commission / Directorate-General for Taxation and Customs Union 4 Inter-American Development Bank 4 Philippine Institute for Development Studies (PIDS), Government of the Philippines 4 Zentrum für Europäische Wirtschaftsforschung (ZEW) 4 Asian Development Bank 3 Asian Development Bank (ADB) 3 Center for Operations Research and Econometrics (CORE), École des Sciences Économiques de Louvain 3 Deutsche Steuerjuristische Gesellschaft 3 Economisti Associati 3 European Commission / Joint Research Centre 3 European Parliament / Directorate-General for Internal Policies of the Union 3 HAL 3 International Labour Organization (ILO), United Nations 3 Sloan School of Management, Massachusetts Institute of Technology (MIT) 3 American Enterprise Institute 2 Asian Development Bank Institute, Asian Development Bank 2 Bundesinstitut für Bau-, Stadt- und Raumforschung 2 Centre d'études prospectives et d'informations internationales (CEPII) 2 Centre for Trade Facilitation and Electronic Business 2 Centro Studi di Economia e Finanza (CSEF) 2 Department of Economics, University of Oregon 2 Europa-Institut <Saarbrücken> 2 Institut Finanzen und Steuern 2 Institut de Recherche Économique et Sociale (IRES), École des Sciences Économiques de Louvain 2 Institut für Weltwirtschaft (IfW) 2 Institute for International Integration Studies (IIIS), Trinity College Dublin 2 Institutt for Samfunnsøkonomi <Bergen, Norwegen> 2 International Telecommunications Society (ITS) 2 Lehrstuhl für Finanzwissenschaft, Wirtschafts- und Sozialwissenschafltiche Fakultät 2 Monopolkommission 2
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Published in...
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CESifo working papers 36 MPRA Paper 27 CESifo Working Paper Series 19 IMF Working Papers 17 NBER working paper series 16 Working paper 16 NBER Working Paper 15 Annals of Faculty of Economics 12 IMF working papers 11 CESifo Working Paper 10 Theoretical and Applied Economics 9 ZEW Discussion Papers 9 CASE Network Reports 8 Curentul Juridic, The Juridical Current, Le Courant Juridique 8 Český finanční a účetní časopis 8 EuroEconomica 7 Finante - provocarile viitorului (Finance - Challenges of the Future) 7 Ovidius University Annals, Economic Sciences Series 7 Working paper / National Bureau of Economic Research, Inc. 7 Annals - Economy Series 6 CESifo Forum 6 DIW Wochenbericht 6 IMF Staff Country Reports 6 ZEW discussion papers 6 Acta Universitatis Danubius. OEconomica 5 Annales Universitatis Apulensis Series Oeconomica 5 CORE discussion papers : DP 5 Finanzwissenschaftliche Schriften 5 Institut Finanzen und Steuern : ifst 5 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 5 Working Paper 5 Annals of the University of Petrosani, Economics 4 European Financial and Accounting Journal 4 European research studies 4 Finanzwissenschaftliche Diskussionsbeiträge 4 ISER Discussion Paper 4 Intereconomics : review of European economic policy 4 Journal of Accounting and Management Information Systems (JAMIS) 4 MPIFG discussion paper 4 PIDS Discussion Paper Series 4
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Source
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ECONIS (ZBW) 741 RePEc 391 EconStor 105 BASE 13 Other ZBW resources 2 USB Cologne (business full texts) 1
Showing 1 - 10 of 1,253
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The role and characteristics of national accounting standard setters in the European Union : a comparative analysis
Ucieda Blanco, José Luis; Santos Cabalgante, Beatriz; … - In: Revista de Contabilidad 28 (2025) 1, pp. 165-179
Persistent link: https://www.econbiz.de/10015396493
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Harmonizing fiscal policy : indirect taxes and global public goods
López-García, Miguel-Ángel - In: Review of international economics 32 (2024) 5, pp. 2095-2104
Persistent link: https://www.econbiz.de/10015100786
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Public sector accounting harmonization in the European Union through the lens of the garbage can model
Cohen, Sandra; Manes Rossi, Francesca; Brusca, Isabel - In: Financial accountability and management 39 (2023) 3, pp. 471-492
Persistent link: https://www.econbiz.de/10014338244
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Regional medical device security through safety standard harmonization
Panit Wattanakoon; Wanissa Suanin - 2023 - Revised
Persistent link: https://www.econbiz.de/10014441341
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Implications of the EU regulation on public oversight systems for statutory auditors
Gisbert, Ana; Navallas, Begoña; Gómez-Carrasco, Pablo; … - In: Revista de Contabilidad 28 (2025) 1, pp. 133-150
Persistent link: https://www.econbiz.de/10015396488
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Competitive harmonisation : a collaborative framework for intra-EU reform and competitiveness
Bauer, Matthias - 2025
Persistent link: https://www.econbiz.de/10015323635
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General equilibrium effects of technical non-tariff measures : evidence from bilateral trade cost estimates
Fernández-Amador, Octavio; Francois, Joseph F.; Vogt, Achim - 2025
Persistent link: https://www.econbiz.de/10015334684
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CILS4NEPS - unlocking research potential through more participants, more schools and international comparison : harmonized data for research on education, school-to-work transition and integration processes for adolescents in Germany, the Netherlands, Sweden and England
Dollmann, Jörg; Arnold, Lena; Horr, Andreas - 2025
comparisons of the NEPS data. Both, the combined dataset as well as additional material to reproduce and expand the harmonization … describe the steps of the harmonization process. Furthermore, we will present the comparable content between both surveys, the … potential, and information on data access. Lastly, we will finish with an outlook on the continuing harmonization of CILS4EU and …
Persistent link: https://www.econbiz.de/10015332020
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Global convergence of financial reporting and resilience to fiscal spillover shocks
Zhong, Rong - In: Journal of international financial markets, … 99 (2025), pp. 1-22
Persistent link: https://www.econbiz.de/10015405683
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Harmonizing the Harmonized System
Lukaszuk, Piotr; Torun, David - 2022
International trade research relies heavily on data reported at the product level. Regular classification updates of the “Harmonized System” lead to intertemporal inconsistencies affecting up to 44% of world goods trade. Existing methods to standardize product vintages either drop numerous...
Persistent link: https://www.econbiz.de/10014240450
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