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On the use of the value added tax for redistributive purposes in Italy

Lanterna, Federica; Liberati, Paolo - In: Italian economic journal : official peer-reviewed … 10 (2024) 2, pp. 551-584

Persistent link: https://www.econbiz.de/10015080882

Cryptocurrency taxation : a bibliometric analysis and emerging trends

Lazea, Georgiana-Iulia; Balea-Stanciu, Maria-Roxana; … - In: International Journal of Financial Studies : open … 13 (2025) 1, pp. 1-36

This article conducts a comprehensive bibliometric analysis of 182 papers to trace the progression of research on cryptocurrency taxation. The study highlights prevailing patterns, influential contributors, and collaborative networks by utilising data from Scopus and the Web of Science Core...

Persistent link: https://www.econbiz.de/10015338308

Border checks and regional economic integration : curious examples from and around the EU

Gáspár-Szilágyi, Szilárd - In: Journal of world trade : law, economic policy, public policy 58 (2024) 4, pp. 597-629

Persistent link: https://www.econbiz.de/10015076916

The affectability of Irans tourism industry from the new VAT law

Barati, Javad; Rasoulzadeh, Maryam - In: Iranian economic review : journal of University of Tehran 28 (2024) 3, pp. 884-897

Persistent link: https://www.econbiz.de/10015402925

Comparison among indirect taxation methods for financial services

Peña, Guillermo - 2025

both approximately correct and feasible for taxing financial services in VAT, for example, by applying the recently …

Persistent link: https://www.econbiz.de/10015407757

Pass-through of per unit and ad valorem consumption taxes : evidence from alcoholic beverages in France

Carbonnier, Clément - In: The B.E. journal of economic analysis & policy 13 (2013) 2, pp. 837-863

Persistent link: https://www.econbiz.de/10010236649

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

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

Tax structure and government spending : does the value-added tax increase the size of government?

Lee, Dongwon; Kim, Dongil; Borcherding, Thomas Earl - In: National tax journal 66 (2013) 3, pp. 541-569

Persistent link: https://www.econbiz.de/10010256365

Calculating the optimal small business exemption threshold for a U.S. VAT

Brashares, Edith; Knittel, Matthew; Silverstein, Gerald; … - In: National tax journal 67 (2014), pp. 283-320

Persistent link: https://www.econbiz.de/10010390089