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Indirect taxation of financial services
Christiansen, Vidar - 2017
An important question is whether VAT exemption of financial services is a desirable property or whether it is justified only due to practical and administrative necessity. This paper singles out a number of financial services for discussion of this issue in a context allowing for other taxes and...
Persistent link: https://www.econbiz.de/10011735883
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The Distributional Effects of Indirect Tax Changes in Italy
Liberati, Paolo - 2001
taxes in Italy applying and comparing two related and complementary methods of analysis: the first based on the …
Persistent link: https://www.econbiz.de/10014128801
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Argumente für die Harmonisierung der indirekten Steuern in der EG
Larbig, Gregor - 1998
Persistent link: https://www.econbiz.de/10001404495
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Taxe sur la consommation ou taxe sur la production : le devenir d'une taxe indirecte sous le principe mixte
Charrier, Isabelle - 1995
Persistent link: https://www.econbiz.de/10001328703
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La armonización fiscal del impuesto sobre el valor añadido : balance y perspectivas
Casado Ollero, Gabriel - In: Papeles de economía española (1989), pp. 78-90
Persistent link: https://www.econbiz.de/10001078977
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What is a turnover tax in the sense of article 33 of the sixth VAT directive?
Mauritzen, Louise - In: International VAT monitor : a global guide to sales taxation 8 (1997) 1, pp. 3-13
Persistent link: https://www.econbiz.de/10001224739
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Sravnitelʹsnyj analiz nalogovoj politiki Ukrainy i Evropejskogo Sojuza v sfere kosvennogo nalogooblozěnija
Ponomarenko, D. V. - In: Visnyk ekonomičnoi͏̈ nauky Ukrai͏̈ny : naukovyj žurnal (2011) 1, pp. 120-128
Persistent link: https://www.econbiz.de/10009160825
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The analysis of the economic impact of VAT on the economic growth in Southern Europe
Chiricu, Cosmina-Ștefania - In: The review of economic and business studies : REBS 12 (2019) 2, pp. 47-56
Persistent link: https://www.econbiz.de/10012177803
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Levying VAT in the EU Customs Union : Towards a Single Indirect Tax Area? The Ordeal of Indirect Tax Harmonisation
Terra, Ben - 2020
This contribution deals with the latest proposals regarding levying VAT in the European Union (EU) Customs Union. The present system, which has been in place since 1993 and was supposed to be transitional, splits every cross-border transaction into an exempted cross-border supply and a taxable...
Persistent link: https://www.econbiz.de/10012824686