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  • Search: subject:"Sales tax"
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Year of publication
Subject
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Umsatzsteuer 5,009 Sales tax 4,758 EU countries 898 EU-Staaten 898 Deutschland 701 Germany 601 Steuerreform 566 Tax reform 561 Theorie 528 Theory 526 USA 370 Steuerpolitik 364 United States 359 Tax policy 352 Steuerwirkung 322 Steuereinnahmen 321 Tax revenue 321 Tax effects 315 Verbrauchsteuer 268 Einkommensteuer 258 Excise tax 258 Steuerharmonisierung 258 India 257 Indien 256 Income tax 251 Tax harmonization 231 EU tax law 230 EU-Steuerrecht 230 Steuervergünstigung 219 Tax incentive 217 Criminal tax law 204 Steuerstrafrecht 204 Besteuerungsverfahren 191 Taxation procedure 189 E-Business 185 E-business 181 Steuervermeidung 173 Tax avoidance 172 VAT 165 Welt 155
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Online availability
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Free 1,505 Undetermined 477
Type of publication
All
Book / Working Paper 2,787 Article 2,291 Journal 90 Other 7
Type of publication (narrower categories)
All
Article in journal 1,976 Aufsatz in Zeitschrift 1,976 Graue Literatur 1,033 Non-commercial literature 1,033 Working Paper 718 Arbeitspapier 704 Aufsatz im Buch 300 Book section 300 Amtsdruckschrift 171 Government document 171 Hochschulschrift 162 Thesis 116 Collection of articles of several authors 112 Sammelwerk 112 Gesetz 62 Law 61 Statistik 56 Konferenzschrift 54 Conference proceedings 37 Bibliografie enthalten 35 Bibliography included 35 Advisory report 30 Gutachten 30 Aufsatzsammlung 28 Statistics 28 Lehrbuch 23 Conference paper 21 Konferenzbeitrag 21 No longer published / No longer aquired 21 Dissertation u.a. Prüfungsschriften 19 Mehrbändiges Werk 19 Multi-volume publication 19 Ratgeber 17 Textbook 16 Amtliche Publikation 13 Guidebook 13 Handbook 13 Handbuch 13 Quelle 12 Collection of articles written by one author 9
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Language
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English 3,544 German 1,099 Undetermined 160 French 129 Spanish 93 Russian 27 Italian 21 Hungarian 19 Dutch 17 Polish 17 Croatian 16 Swedish 12 Portuguese 11 Slovenian 9 Czech 8 Serbian 8 Norwegian 6 Bulgarian 4 Finnish 4 Slovak 4 Turkish 4 Danish 3 Chinese 2 Afrikaans 1 Ukrainian 1
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Author
All
Keen, Michael 48 Cnossen, Sijbren 47 Bird, Richard M. 45 Parsche, Rüdiger 40 Ainsworth, Richard Thompson 32 Whalley, John 29 Due, John Fitzgerald 24 Genser, Bernd 24 Agrawal, David R. 23 Lockwood, Ben 23 Gebauer, Andrea 22 Smart, Michael 22 Weber, Michael 22 Fehr, Hans 21 Fox, William F. 21 Kind, Hans Jarle 20 Mikesell, John L. 19 Nam, Chang-woon 19 Schjelderup, Guttorm 19 Mukherjee, Sacchidananda 18 Hoang, Daniel 17 Poniatowski, Grzegorz 17 Wiegard, Wolfgang 17 Terra, Ben J. M. 16 Büttner, Thiess 15 D'Acunto, Francesco 15 Das-Gupta, Arindam 15 Gendron, Pierre-Pascal 15 Krever, Richard 15 Murray, Matthew Neal 15 Riedl, Arno 15 Benzarti, Youssef 14 Haufler, Andreas 14 Bonch-Osmolovskiy, Mikhail 13 Jain, Tarun 13 Stähler, Frank 13 Creedy, John 12 Harju, Jarkko 12 McGranahan, Leslie 12 McLure, Charles E. 12
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Institution
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National Bureau of Economic Research 51 International Monetary Fund (IMF) 49 Europäische Kommission 27 Europäische Kommission / Generaldirektion Steuern und Zollunion 19 OECD 13 Bundesstelle für Außenhandelsinformation <Köln> 12 Internationaler Währungsfonds 10 Europäische Union / Rat 9 Rheinland-Pfalz 9 Rheinland-Pfalz / Statistisches Landesamt 9 European Commission / Directorate General for Taxation and Customs Union 8 Kanada / Department of Finance 8 Ungarn / Pénzügyminisztérium 7 International Monetary Fund 6 Deutsches Institut für Wirtschaftsforschung 5 Economics Department, Queen's University 5 Fachinstitut der Steuerberater 5 Hessen 5 Springer Fachmedien Wiesbaden 5 Canadian Tax Foundation 4 Deutsches Wissenschaftliches Institut der Steuerberater 4 Deutsches Wissenschaftliches Steuerinstitut der Steuerberater 4 Europäische Gemeinschaften / Rat 4 Institut für Weltwirtschaft 4 Internationale Vereinigung für Steuerrecht 4 Internationaler Währungsfonds / Fiscal Affairs Department 4 Regional Research Institute (RRI), West Virginia University 4 Rotman Institute for International Business, Rotman School of Management 4 Statistik Austria 4 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 4 Agricultural and Applied Economics Association - AAEA 3 Deutsche Steuerjuristische Gesellschaft 3 Deutschland / Ursprungslandkommission 3 Europäischer Rechnungshof 3 Hamburg 3 Hamburg / Statistisches Landesamt 3 Hessen / Statistisches Landesamt 3 Ifo-Institut für Wirtschaftsforschung 3 NWB Verlag 3 National Industrial Conference Board 3
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Published in...
All
International VAT monitor : a global guide to sales taxation 112 National tax journal 102 CESifo working papers 61 NBER working paper series 51 Working paper 48 International tax and public finance 47 UmsatzsteuerRundschau : UR : Zeitschrift für die gesamte Umsatzsteuerpraxis 46 Working paper / National Bureau of Economic Research, Inc. 46 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 45 NBER Working Paper 41 IMF Working Papers 40 Vision : journal of Indian taxation 37 Journal of state taxation 30 Kom / Kommission der Europäischen Gemeinschaften 30 IMF working paper 29 Public finance review : PFR 29 CESifo Working Paper Series 24 Journal of public economics 22 Public budgeting & finance 22 Ifo-Schnelldienst 21 DRD discussion paper 20 IMF working papers 19 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 18 CESifo Working Paper 18 IMF country report 18 Applied economics 17 Canadian tax journal 17 Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 17 Boston Univ. School of Law, Law and Economics Research Paper 16 Der Betrieb 16 Wirtschaft und Statistik : WISTA 16 Derivatives & financial instruments 14 GST in Australia : looking forward from the first decade ; [... A conference was hosted at RMIT University in Melbourne ...] 14 IMF Working Paper 14 Working papers / National Institute of Public Finance and Policy 14 FinanzArchiv : public finance analysis 13 Fiscal studies : the journal of the Institute for Fiscal Studies 13 British tax review 12 Betriebs-Berater : BB 11 China economic review : an international journal 11
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Source
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ECONIS (ZBW) 4,844 RePEc 141 USB Cologne (EcoSocSci) 141 EconStor 23 ArchiDok 14 BASE 8 USB Cologne (business full texts) 4
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Showing 1 - 10 of 5,175
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Online shopping can redistribute local tax revenue from urban to rural America
Agrawal, David R.; Shybalkina, Iuliia - 2023
What is the effect of e-commerce on the geographic distribution of local sales tax revenues? Using COVID-19 as a shock … to online shopping and hand-collected high-frequency data on local sales tax revenue, we document an important shift in … in higher growth in local sales tax collections in smaller, generally more rural jurisdictions. This increase comes at …
Persistent link: https://www.econbiz.de/10013486075
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Determinants of tax compliance intention among Jordanian SMEs : a focus on the theory of planned behavior
Bani-Khalid, Tareq; Alshira'h, Ahmad Farhan; Malek … - In: Economies : open access journal 10 (2022) 2, pp. 1-20
-managers in SMEs towards engaging in sales tax compliance. The study distributed a total of 660 questionnaire copies through … behavioral control and patriotism were significant determinants of the intentions towards engaging in sales tax compliance among …
Persistent link: https://www.econbiz.de/10013164154
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The internet as a tax haven?
Agrawal, David R. - 2021
If online transactions are tax-free, increased online shopping may lower tax rates as jurisdictions seek to reduce tax avoidance; but, if online firms remit taxes, online sales may put upward pressure on tax rates because internet sales help enforce destination-based taxes. I find that higher...
Persistent link: https://www.econbiz.de/10012485221
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Sales losses in the first quarter of the COVID-19 pandemic : evidence from California administrative data
Fairlie, Robert W.; Fossen, Frank M. - 2021
Persistent link: https://www.econbiz.de/10012505614
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Estimating tax gaps in Zambia : a bottom-up approach based on audit assessments
Adu-Ababio, Kwabena; Koivisto, Aliisa; Lungu, Eliya; … - 2023
Assessing tax gaps-the difference between the potential and actual taxes raised-plays a vital role in achieving positive domestic revenue objectives through improved and reformed taxation. This is particularly pertinent for growth outcomes in developing countries. This study uses a bottom-up...
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Persistent link: https://www.econbiz.de/10013548954
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Assessing the impact of an intervention to withhold value-added tax in Zambia
Adu-Ababio, Kwabena; Koivisto, Aliisa; Kumwenda, Andreya; … - 2023
Improving tax collection is essential if developing economies are to avoid over-reliance on external donor funds and loans. Revenue authorities in the Global South have recently adopted new policy tools to improve domestic revenue mobilization through taxes. One such new policy is a withholding...
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Persistent link: https://www.econbiz.de/10013548991
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Digitalization and cross-border tax fraud : evidence from e-invoicing in Italy
Heinemann, Marwin; Stiller, Wojciech - 2023
The digitalization of transaction processes through tools such as electronic invoicing (e-invoicing) aims to improve tax compliance and reduce administrative costs. Another important aspect of digitalization is its potential to reduce tax evasion. We analyze the impact of the widely introduced...
Persistent link: https://www.econbiz.de/10013494203
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Correlation in state and local tax changes
Baker, Scott; Janas, Pawel; Küng, Lorenz - 2020
Persistent link: https://www.econbiz.de/10012421081
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Decentralized tax revenue, institutional complementarity and economic growth : a time series analysis of Pakistan
Hassan, Muhammad Shahid; Kalim, Rukhsana - In: International journal of economics and financial issues … 10 (2020) 4, pp. 25-33
Persistent link: https://www.econbiz.de/10012300266
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A socio-economic model of sales tax compliance
Alshira'h, Ahmad Farhan; Alsqour, Moh'd; Lutfi, Abdalwali; … - In: Economies : open access journal 8 (2020) 4/88, pp. 1-15
back to the increased tax non-compliance rate. This is specifically true in the case of sales tax in Jordan. To compound … the matter further, literature concerning the determinants of sales tax compliance as well as other determinants that … being elusive. Hence, this work proposed the determinants of sales tax compliance in the context of small and medium …
Persistent link: https://www.econbiz.de/10012311839
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