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Cnossen, Sijbren
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International tax and public finance
International VAT monitor : a global guide to sales taxation
112
National tax journal
103
CESifo working papers
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Working paper
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NBER working paper series
54
IMF working papers
52
UmsatzsteuerRundschau : UR : Zeitschrift für die gesamte Umsatzsteuerpraxis
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NBER Working Paper
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Vision : journal of Indian taxation
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30
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24
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DRD discussion paper
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Applied economics
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Boston Univ. School of Law, Law and Economics Research Paper
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18
IMF country report
18
Working papers / National Institute of Public Finance and Policy
18
Canadian tax journal
17
Der Betrieb
17
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
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Wirtschaft und Statistik : WISTA
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Derivatives & financial instruments
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Fiscal studies : the journal of the Institute for Fiscal Studies
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GST in Australia : looking forward from the first decade ; [... A conference was hosted at RMIT University in Melbourne ...]
14
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ECONIS (ZBW)
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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
VAT pass-through : the case of a large and permanent reduction in the market for menstrual hygiene products
Frey, Alisa
;
Haucap, Justus
- In:
International tax and public finance
31
(
2024
)
1
,
pp. 160-202
Persistent link: https://www.econbiz.de/10015056344
Saved in:
3
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:
4
VAT fraud and reverse charge : empirical evidence from VAT return data
Büttner, Thiess
;
Tassi, Annalisa
- In:
International tax and public finance
30
(
2023
)
3
,
pp. 849-878
Persistent link: https://www.econbiz.de/10014334934
Saved in:
5
The C-inefficiency of the EU-VAT and what can be done about it
Cnossen, Sijbren
- In:
International tax and public finance
29
(
2022
)
1
,
pp. 215-236
Persistent link: https://www.econbiz.de/10012817707
Saved in:
6
The EU self-surplus puzzle : an indication of VAT fraud?
Braml, Martin
;
Felbermayr, Gabriel
- In:
International tax and public finance
29
(
2022
)
5
,
pp. 1075-1097
Persistent link: https://www.econbiz.de/10013438476
Saved in:
7
How much does mobility matter for value-added tax revenue? : cross-country evidence around COVID-19
Rosso, Lucas
;
Wagner, Rodrigo
- In:
International tax and public finance
31
(
2024
)
3
,
pp. 841-855
Persistent link: https://www.econbiz.de/10015056403
Saved in:
8
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:
9
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:
10
The impact of Covid-19 on economic activity : evidence from administrative tax registers
Angelov, Nikolay
;
Waldenström, Daniel
- In:
International tax and public finance
30
(
2023
)
6
,
pp. 1718-1746
Persistent link: https://www.econbiz.de/10014437298
Saved in:
11
Public support for tax policies in COVID-19 times : evidence from Luxembourg
Olivera, Javier
;
Van Kerm, Philippe
- In:
International tax and public finance
29
(
2022
)
6
,
pp. 1395-1418
Persistent link: https://www.econbiz.de/10013541993
Saved in:
12
What impairs the "money machine" of VAT in developing countries?
Mudiyanselage, Harsha Konara
;
Chen, Shawn Xiaoguang
- In:
International tax and public finance
29
(
2022
)
5
,
pp. 1128-1159
Persistent link: https://www.econbiz.de/10013438479
Saved in:
13
VAT threshold and small business behavior : evidence from Thai tax returns
Athiphat Muthitacharoen
;
Wonma Wanichthaworn
;
Trongwut …
- In:
International tax and public finance
28
(
2021
)
5
,
pp. 1242-1275
Persistent link: https://www.econbiz.de/10012703916
Saved in:
14
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:
15
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:
16
Does VAT have higher tax compliance than a turnover tax? : evidence from China
Li, Jianjun
;
Wang, Xuan
- In:
International tax and public finance
27
(
2020
)
2
,
pp. 280-311
Persistent link: https://www.econbiz.de/10012226525
Saved in:
17
Varieties of VAT pass through
Benedek, Dora
;
Mooij, Ruud A. de
;
Keen, Michael
; …
- In:
International tax and public finance
27
(
2020
)
4
,
pp. 890-930
Persistent link: https://www.econbiz.de/10012292969
Saved in:
18
VAT and agriculture : lessons from Europe
Cnossen, Sijbren
- In:
International tax and public finance
25
(
2018
)
2
,
pp. 519-551
Persistent link: https://www.econbiz.de/10012033078
Saved in:
19
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:
20
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:
21
The effect of VATs on government balance sheets
Ufier, Alex
- In:
International tax and public finance
24
(
2017
)
6
,
pp. 1141-1173
Persistent link: https://www.econbiz.de/10011800138
Saved in:
22
Multiple taxes and alternative forms of FDI : evidence from cross-border acquisitions
Herger, Nils
;
Kotsogiannēs, Chrēstos
;
McCorriston, Steve
- In:
International tax and public finance
23
(
2016
)
1
,
pp. 82-113
Persistent link: https://www.econbiz.de/10011592816
Saved in:
23
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:
24
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:
25
Mobilizing VAT revenues in African countries
Cnossen, Sijbren
- In:
International tax and public finance
22
(
2015
)
6
,
pp. 1077-1108
Persistent link: https://www.econbiz.de/10011530650
Saved in:
26
Thresholds, informality, and partitions of compliance
Kanbur, Ravi
;
Keen, Michael
- In:
International tax and public finance
21
(
2014
)
4
,
pp. 536-559
Persistent link: https://www.econbiz.de/10011303166
Saved in:
27
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:
28
A proposal to apply the Kiwi-VAT to insurance services in the European Union
Cnossen, Sijbren
- In:
International tax and public finance
20
(
2013
)
5
,
pp. 867-883
Persistent link: https://www.econbiz.de/10010231151
Saved in:
29
Preparing the way for a modern GST in India
Cnossen, Sijbren
- In:
International tax and public finance
20
(
2013
)
4
,
pp. 715-723
Persistent link: https://www.econbiz.de/10009790165
Saved in:
30
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:
31
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:
32
Value-added taxation and consumption
Alm, James
;
ElGanainy, Asmaa Adel
- In:
International tax and public finance
20
(
2013
)
1
,
pp. 105-128
Persistent link: https://www.econbiz.de/10009721202
Saved in:
33
Tariffs versus VAT in the presence of heterogeneous firms and an informal sector
Davies, Ronald B.
;
Paz, Lourenço Senne
- In:
International tax and public finance
18
(
2011
)
5
,
pp. 533-554
Persistent link: https://www.econbiz.de/10009355242
Saved in:
34
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:
35
The impact of nonprofit taxes on foreign direct investment : evidence from German multinationals
Büttner, Thiess
;
Wamser, Georg
- In:
International tax and public finance
16
(
2009
)
3
,
pp. 298-320
Persistent link: https://www.econbiz.de/10003846236
Saved in:
36
Tax-tariff reform with costs of tax administration
Munk, Knud J.
- In:
International tax and public finance
15
(
2008
)
6
,
pp. 647-667
Persistent link: https://www.econbiz.de/10003804340
Saved in:
37
VAT attacks!
Keen, Michael
- In:
International tax and public finance
14
(
2007
)
4
,
pp. 365-381
Persistent link: https://www.econbiz.de/10003521314
Saved in:
38
The theory of optimal taxation : what is the policy relevance?
Sørensen, Peter Birch
- In:
International tax and public finance
14
(
2007
)
4
,
pp. 383-406
Persistent link: https://www.econbiz.de/10003521318
Saved in:
39
Commercial policy reform in Pakistan: opening up the economy under revenue constraints
Lahiri, Sajal
;
Nasim, Anjum
- In:
International tax and public finance
12
(
2005
)
6
,
pp. 723-739
Persistent link: https://www.econbiz.de/10003199058
Saved in:
40
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:
41
Coordinating VATs between EU member states
Genser, Bernd
- In:
International tax and public finance
10
(
2003
)
6
,
pp. 735-752
Persistent link: https://www.econbiz.de/10001838279
Saved in:
42
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:
43
The distributional effects of indirect tax changes in Italy
Liberati, Paolo
- In:
International tax and public finance
8
(
2001
)
1
,
pp. 27-51
Persistent link: https://www.econbiz.de/10001592238
Saved in:
44
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:
45
Implementing subnational value added taxes on internal trade : the compensating VAT (CVAT)
McLure, Charles E.
- In:
International tax and public finance
7
(
2000
)
6
,
pp. 723-740
Persistent link: https://www.econbiz.de/10001538075
Saved in:
46
Viva VIVAT!
Keen, Michael
;
Smith, Stephen
- In:
International tax and public finance
7
(
2000
)
6
,
pp. 741-751
Persistent link: https://www.econbiz.de/10001538080
Saved in:
47
CVAT, VIVAT, and dual VAT : vertical "sharing" and interstate trade
Bird, Richard M.
;
Gendron, Pierre-Pascal
- In:
International tax and public finance
7
(
2000
)
6
,
pp. 753-761
Persistent link: https://www.econbiz.de/10001538082
Saved in:
48
An efficiency analysis of consumption and production taxation with an application to value-added taxation
Richter, Wolfram F.
- In:
International tax and public finance
7
(
2000
)
1
,
pp. 23-41
Persistent link: https://www.econbiz.de/10001448389
Saved in:
49
From destination- to origin-based consumption taxation : a dynamic CGE analysis
Fehr, Hans
- In:
International tax and public finance
7
(
2000
)
1
,
pp. 43-61
Persistent link: https://www.econbiz.de/10001448393
Saved in:
50
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:
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