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New borders of VAT after the accession to EU

Budacia, Lucian Constantin Gabriel - In: Romanian economic and business review 3 (2008) 1, pp. 11-17

Persistent link: https://www.econbiz.de/10009011070

Testing the asymmetry of shocks with Euro area

Marinaş, Marius-Corneliu - In: Theoretical and applied economics : GAER review 19 (2012) 1, pp. 5-20

Persistent link: https://www.econbiz.de/10009675159

The third round of euro area enlargement : are the candidates ready?

Deskar-Škrbić, Milan; Kotarac, Karlo; Kunovac, Davor - In: Journal of international money and finance 107 (2020), pp. 1-20

Persistent link: https://www.econbiz.de/10012395602

The third round of the Euro Area enlargement: are the candidates ready?

Deskar-Škrbić, Milan; Kotarac, Karlo; Kunovac, Davor - 2019

Persistent link: https://www.econbiz.de/10012024578

Bibliometric analysis of value-added tax research : a comparative study between European Union and Gulf Cooperation Council countries

Al Mazroui, Tif Said Suhail; Thottoli, Mohammed Muneerali; … - In: International journal of law and management 65 (2023) 6, pp. 560-585

Persistent link: https://www.econbiz.de/10014432955

The long arm of the European VAT, exemplified by the Dutch experience

Bettendorf, Leon; Cnossen, Sijbren - 2014

The European Commission is evaluating the performance of the common VAT, which has many shortcomings. The numerous … exemptions and differentiated rate structures violate the logic and functionality of the VAT. The exemptions distort input … choices and outsourcing policies. Reduced rates are ill-targeted tools for mitigating the regressivity of the VAT. In view of …

Persistent link: https://www.econbiz.de/10010337520

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

VAT and the VAT gap in the European Union : a legal and economic analysis

Wohlfahrt, Beate - 2013

Eine wichtige Voraussetzung für die Errichtung des europäischen Binnenmarktes war die Angleichung der in den Mitgliedstaaten erhobenen Umsatzsteuern. Mit dem 1969 vollzogenen ersten Harmonisierungsschritt wurde ein gemeinschaftsweiter Wechsel hin zu einem Mehrwertsteuersystem mit...

Persistent link: https://www.econbiz.de/10009767014

A wind of change? : reforms of tax systems since the launch of Europe 2020

Garnier, Gaëlle; György, Endre; Heineken, Kees; … - 2014

Persistent link: https://www.econbiz.de/10010466540

Fiscal devaluations in the euro area : what has been done since the crisis?

Puglisi, Laura - 2014

Persistent link: https://www.econbiz.de/10010466546