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Proof of intracommunity supply of goods : Achilles' heel of the VAT transitory regime
Vandendriessche, Piet - In: EC tax review 5 (1996) 1, pp. 33-38
Persistent link: https://www.econbiz.de/10001204554
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The distributive effects of VAT in the United Kingdom, Ireland, Belgium and Germany
Adams, D. W. - In: The Three banks review (1980), pp. 21-37
Persistent link: https://www.econbiz.de/10001814426
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Comparative tax law
Thuronyi, Victor - 2003
Persistent link: https://www.econbiz.de/10001789886
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Aktuelle baubetriebliche Themen - Sommer 1999
Jacob, Dieter (contributor) - 2000
Persistent link: https://www.econbiz.de/10001475352
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Indirect tax distortions in a Europe of shopkeepers
FitzGerald, John D.; Johnston, Justin; Williams, James - 1995
Persistent link: https://www.econbiz.de/10000992208
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An Intellectual History of Comparative Tax Law
Brooks, Kim - 2020
In this article, the author argues that comparative tax law has an intellectual history. More specifically, the author claims that history reveals there is a distinguishable comparative tax law scholarship where tax scholars engage in common debates. The author then offers a description of...
Persistent link: https://www.econbiz.de/10012838835
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Heterogeneity in effective VAT rates across native and migrant households in France, Germany and Spain
Christl, Michael; Papini, Andrea; Tumino, Alberto - 2020
payments between native and migrant household in France, Germany and Spain. The question is of interest both from a … households in France and in Spain, while no significant gap is observed in Germany. Our results also confirm the existing …
Persistent link: https://www.econbiz.de/10012301933
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Taxation, virtual currency and blockchain
Bal, Aleksandra Marta - 2019
Persistent link: https://www.econbiz.de/10011964445
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Costly, but (relatively) ineffective? : an assessment of Germany's temporary VAT rate reduction during the Covid-19 pandemic
Baudisch, Victoria; Neuenkirch, Matthias - 2023
We evaluate Germany's temporary value-added tax (VAT) rate reduction as a tool to stimulate consumer spending during … the Covid-19 pandemic using a comparative case study approach. We construct a credible counterfactual for Germany in a two … similar to Germany regarding important post-treatment characteristics. Second, we apply a reweighting scheme on the pre …
Persistent link: https://www.econbiz.de/10014275958