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112
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103
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1
Do countries really deviate from the optimal tax system?
Sepúlveda, Cristián
- In:
Public finance review : PFR
51
(
2023
)
1
,
pp. 76-131
Persistent link: https://www.econbiz.de/10014233413
Saved in:
2
The VAT at 100 : a retrospective survey and agenda for future research
Slemrod, Joel
;
Velayudhan, Tejaswi
- In:
Public finance review : PFR
50
(
2022
)
1
,
pp. 4-32
Persistent link: https://www.econbiz.de/10013257614
Saved in:
3
Growth effects of VAT evasion and enforcement
McClellan, Chandler
- In:
Public finance review : PFR
47
(
2019
)
3
,
pp. 530-557
Persistent link: https://www.econbiz.de/10012014219
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4
Time to adoption of local option sales taxes : an examination of Texas municipalities
Afonso, Whitney
- In:
Public finance review : PFR
46
(
2018
)
4
,
pp. 558-582
Persistent link: https://www.econbiz.de/10012151243
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5
Paying the state use tax : is a "nudge" enough?
Anderson, John E.
- In:
Public finance review : PFR
45
(
2017
)
2
,
pp. 260-282
Persistent link: https://www.econbiz.de/10011703721
Saved in:
6
What drives state tax reforms?
Alm, James
;
Dronyk-Trosper, Trey
;
Sheffrin, Steven M.
- In:
Public finance review : PFR
45
(
2017
)
4
,
pp. 443-457
Persistent link: https://www.econbiz.de/10011703756
Saved in:
7
Reducing property taxes on homeowners : an analysis using computable general equilibrium and microsimulation models
Feltenstein, Andrew
;
Rider, Mark
;
Sjoquist, David L.
; …
- In:
Public finance review : PFR
45
(
2017
)
4
,
pp. 484-510
Persistent link: https://www.econbiz.de/10011703761
Saved in:
8
Cigarette taxes and cross-border revenue effects : evidence using retail data
Nicholson, Andrew
;
Turner, Tracy
;
Alvarado, Eduardo
- In:
Public finance review : PFR
44
(
2016
)
3
,
pp. 311-343
Persistent link: https://www.econbiz.de/10011539944
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9
Efficiency and equity effects of taxing the financial sector : lessons from a CGE model for Belgium
Chisari, Omar O.
;
Estache, Antonio
;
Nicodème, Gaëtan
- In:
FinanzArchiv : public finance analysis
72
(
2016
)
2
,
pp. 125-157
Persistent link: https://www.econbiz.de/10011509115
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10
The equity of local sales tax distributions in urban, suburban, rural, and tourism rich counties in North Carolina
Afonso, Whitney
- In:
Public finance review : PFR
44
(
2016
)
6
,
pp. 691-721
Persistent link: https://www.econbiz.de/10011687089
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11
The influence of state sales and use taxes on manufacturers' capital expenditures and employment
Hageman, Amy
;
Bobek, Donna
;
Luna, LeAnn
- In:
Public finance review : PFR
43
(
2015
)
4
,
pp. 458-484
Persistent link: https://www.econbiz.de/10011336678
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12
Welfare and inequality with hard-to-tax markets
Arbex, Marcelo
;
Mattos, Enlinson
;
Ogura, Laudo M.
- In:
FinanzArchiv : public finance analysis
71
(
2015
)
3
,
pp. 371-384
Persistent link: https://www.econbiz.de/10011446928
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13
A revenue-neutral shift from SSC to VAT : analysis of the distributional impact for 12 EU-OECD countries
Picos, Fidel
;
Thomas, Alastair
- In:
FinanzArchiv : public finance analysis
71
(
2015
)
2
,
pp. 278-298
Persistent link: https://www.econbiz.de/10011446952
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14
The long shadow of the European VAT, exemplified by the Dutch experience
Bettendorf, Leon
;
Cnossen, Sijbren
- In:
FinanzArchiv : public finance analysis
71
(
2015
)
1
,
pp. 118-139
Persistent link: https://www.econbiz.de/10011447053
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15
Sales tax collections in nonmetropolitan communities
Brorsen, B. Wade
;
Lansford, Notie H.
- In:
Public finance review : PFR
41
(
2013
)
4
,
pp. 489-503
Persistent link: https://www.econbiz.de/10010234768
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16
A regional computable general equilibrium analysis of property tax rate caps and a sales tax rate increase in Indiana
Thaiprasert, Nalitra
;
Faulk, Dagney
;
Hicks, Michael J.
- In:
Public finance review : PFR
41
(
2013
)
4
,
pp. 446-472
Persistent link: https://www.econbiz.de/10010234776
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17
Promoting growth, maintaining progressivity, and dealing with the fiscal crisis : CGE simulations of a temporary VAT used for debt reduction
Diamond, John W.
;
Zodrow, George R.
- In:
Public finance review : PFR
41
(
2013
)
6
,
pp. 852-884
Persistent link: https://www.econbiz.de/10010236043
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18
Tax reform for growth, equity, and revenue
Gale, William G.
;
Brown, Samuel
- In:
Public finance review : PFR
41
(
2013
)
6
,
pp. 721-754
Persistent link: https://www.econbiz.de/10010236065
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19
The optimal structure of commodity taxation in a monopoly with tax avoidance or evasion
Goerke, Laszlo
- In:
Public finance review : PFR
40
(
2012
)
4
,
pp. 519-536
Persistent link: https://www.econbiz.de/10009617967
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20
Fiscal policy responses to oil price volatility on an oil-based economy
Chemingui, Mohamed Abdelbasset
;
Hajeeh, Mohammed
- In:
Public finance review : PFR
39
(
2011
)
2
,
pp. 288-308
Persistent link: https://www.econbiz.de/10009237990
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21
The effect of local option sales taxes on local sales
Cornia, Gary C.
;
Grimshaw, Scott
;
Nelson, Ray D.
; …
- In:
Public finance review : PFR
38
(
2010
)
6
,
pp. 659-681
Persistent link: https://www.econbiz.de/10008728799
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22
Umsätze und ihre Besteuerung 2008
Burg, Florian
- In:
Wirtschaft und Statistik : WISTA
(
2010
)
10
,
pp. 931-938
Persistent link: https://www.econbiz.de/10008728844
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23
Avoiding the value added tax : theory and cross-country evidence
Mello, Luiz R. de
- In:
Public finance review : PFR
37
(
2009
)
1
,
pp. 27-46
Persistent link: https://www.econbiz.de/10003801921
Saved in:
24
Umsätze und ihre Besteuerung 2007
Burg, Florian
- In:
Wirtschaft und Statistik : WISTA
(
2009
)
10
,
pp. 984-989
Persistent link: https://www.econbiz.de/10003900038
Saved in:
25
Time use and food taxation in Spain
Ferri, Javier
;
Moltó, María Luisa
;
Uriel, Ezequiel
- In:
FinanzArchiv : public finance analysis
65
(
2009
)
3
,
pp. 313-334
Persistent link: https://www.econbiz.de/10003905158
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26
Aspects of interjurisdictional sharing of the value-added tax
Zee, Howell H.
- In:
Public finance review : PFR
36
(
2008
)
2
,
pp. 147-168
Persistent link: https://www.econbiz.de/10009747657
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27
The Brazilian "tax war" : the case of value-added tax competition among the states
Mello, Luiz R. de
- In:
Public finance review : PFR
36
(
2008
)
2
,
pp. 169-193
Persistent link: https://www.econbiz.de/10010216787
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28
Die Mehrwertsteuererhöhung zum 1. Januar 2007 : Auswirkungen auf den Verbraucherpreisindex für Deutschland
Elbel, Günther
;
Werner, Patrick
- In:
Wirtschaft und Statistik : WISTA
(
2008
)
8
,
pp. 693-703
Persistent link: https://www.econbiz.de/10003761080
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29
Die Auswirkungen der Anhebung des Umsatzsteuerregelsatzes zum 1. Januar 2007 auf die Verbraucherpreise : Einsichten aus Einzeldaten
Hoffmann, Johannes
;
Fischer, Torsten
- In:
Wirtschaft und Statistik : WISTA
(
2008
)
8
,
pp. 704-709
Persistent link: https://www.econbiz.de/10003761114
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30
Umsätze und ihre Besteuerung 2006
Dittrich, Stefan
- In:
Wirtschaft und Statistik : WISTA
(
2008
)
9
,
pp. 790-795
Persistent link: https://www.econbiz.de/10003761134
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31
Taxing consumption in Jamaica
Edminston, Kelly D.
;
Bird, Richard M.
- In:
Public finance review : PFR
35
(
2007
)
1
,
pp. 26-56
Persistent link: https://www.econbiz.de/10003408201
Saved in:
32
Umsätze und ihre Besteuerung 2005
Dittrich, Stefan
- In:
Wirtschaft und Statistik : WISTA
(
2007
)
10
,
pp. 980-985
Persistent link: https://www.econbiz.de/10003575133
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33
Comptition over the tax base in the state sales tax
Fletcher, Jason
;
Murray, Matthew Neal
- In:
Public finance review : PFR
34
(
2006
)
3
,
pp. 258-281
Persistent link: https://www.econbiz.de/10003336367
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34
Belastung der Haushalte durch die Mehrwertsteuererhöhung 2007
Linz, Stefan
;
Behrmann, Timm
;
Müller, Tobias
;
Kott, …
- In:
Wirtschaft und Statistik : WISTA
(
2006
)
11
,
pp. 1124-1129
Persistent link: https://www.econbiz.de/10003398245
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35
Umsätze und ihre Besteuerung 2004
Dittrich, Stefan
- In:
Wirtschaft und Statistik : WISTA
(
2006
)
10
,
pp. 1055-1060
Persistent link: https://www.econbiz.de/10003387403
Saved in:
36
Motivations, obstacles, and resources : the adoption of the general-purpose local option sales tax in Georgia counties
Zhao, Zhirong
- In:
Public finance review : PFR
33
(
2005
)
6
,
pp. 721-746
Persistent link: https://www.econbiz.de/10003182156
Saved in:
37
VAT evasion and its consequence for macroeconomic clearing in the EU
Gebauer, Andrea
;
Nam, Chang-woon
;
Parsche, Rüdiger
- In:
FinanzArchiv : public finance analysis
61
(
2005
)
4
,
pp. 462-487
Persistent link: https://www.econbiz.de/10003275128
Saved in:
38
Umsätze und ihre Besteuerung 2003
Dittrich, Stefan
- In:
Wirtschaft und Statistik : WISTA
(
2005
)
10
,
pp. 1095-1100
Persistent link: https://www.econbiz.de/10003204623
Saved in:
39
Sales taxes and the decision to purchase online
Alm, James
;
Melnik, Mikhail I.
- In:
Public finance review : PFR
33
(
2005
)
2
,
pp. 184-212
Persistent link: https://www.econbiz.de/10003142544
Saved in:
40
Estimating differential responses to local fiscal conditions : a mixture model analysis
Sjoquist, David L.
;
Walker, Mary Beth
;
Wallace, Sally
- In:
Public finance review : PFR
33
(
2005
)
1
,
pp. 36-61
Persistent link: https://www.econbiz.de/10002613014
Saved in:
41
Explaining interjurisdictional variations in local sales tax yield
Hawkins, Richard
;
Murray, Matthew Neal
- In:
Public finance review : PFR
32
(
2004
)
1
,
pp. 82-104
Persistent link: https://www.econbiz.de/10001883902
Saved in:
42
Umsätze und ihre Besteuerung 2002
Dittrich, Stefan
- In:
Wirtschaft und Statistik : WISTA
(
2004
)
10
,
pp. 1195-1200
Persistent link: https://www.econbiz.de/10002423357
Saved in:
43
Umsätze und ihre Besteuerung 2001
Gräb, Christopher
- In:
Wirtschaft und Statistik : WISTA
(
2003
)
6
,
pp. 531-537
Persistent link: https://www.econbiz.de/10001787287
Saved in:
44
Investment and politics - does tax fear delay investment?
Böckem, Sabine
- In:
FinanzArchiv : public finance analysis
58
(
2001
)
1
,
pp. 60-77
Persistent link: https://www.econbiz.de/10001643771
Saved in:
45
Shadow prices of Missouri public conservation land
Färe, Rolf
;
Grosskopf, Shawna
;
Weber, William L.
- In:
Public finance review : PFR
29
(
2001
)
6
,
pp. 444-460
Persistent link: https://www.econbiz.de/10001644253
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46
Valued-added tax revenues in Mexico : an empirical analysis
Tijerina Guajardo, José Alfredo
;
Pagán, José A.
- In:
Public finance review : PFR
28
(
2000
)
6
,
pp. 561-575
Persistent link: https://www.econbiz.de/10001521285
Saved in:
47
Neue Aufgaben in den Steuerstatistiken: Gewerbesteuerstatistik 1995 und Modellrechnungen für den Umsatzsteueranteil der Gemeinden
Schöffel, Roland
- In:
Wirtschaft und Statistik : WISTA
(
2000
)
2
,
pp. 118-124
Persistent link: https://www.econbiz.de/10001472192
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48
Umsätze und ihre Besteuerung 1994 bis 1998
Gräb, Christopher
- In:
Wirtschaft und Statistik : WISTA
(
2000
)
4
,
pp. 274-280
Persistent link: https://www.econbiz.de/10001472369
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49
Price elasticities in consumer sales tax revenue
Hawkins, Richard R.
- In:
Public finance review : PFR
28
(
2000
)
2
,
pp. 171-184
Persistent link: https://www.econbiz.de/10001472669
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50
Urban malls, tax base migration, and state intergovernmental aid
Chervin, Stan
;
Edmiston, Kelly
;
Murray, Matthew Neal
- In:
Public finance review : PFR
28
(
2000
)
4
,
pp. 309-334
Persistent link: https://www.econbiz.de/10001492390
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