EconBiz - Find Economic Literature
    • Logout
    • Change account settings
  • A-Z
  • Beta
  • About EconBiz
  • News
  • Thesaurus (STW)
  • Research Skills
  • Help
  •  My account 
    • Logout
    • Change account settings
  • Login
EconBiz - Find Economic Literature
Publications Events
Search options
Advanced Search history
My EconBiz
Favorites Loans Reservations Fines
    You are here:
  • Home
  • Search: subject_exact:"Bestimmungslandprinzip"
Narrow search

Narrow search

Year of publication
Subject
All
Bestimmungslandprinzip 98 Destination principle 91 Theorie 51 Rules of origin 49 Ursprungsregeln 49 Theory 48 Verbrauchsteuer 41 Excise tax 39 Steuerharmonisierung 35 Tax harmonization 31 Umsatzsteuer 28 Sales tax 26 Steuerwettbewerb 25 Tax competition 22 EU-Staaten 18 EU countries 16 EU-Steuerrecht 16 EU tax law 13 Imperfect competition 12 Unvollkommener Wettbewerb 12 Duopol 11 Indirect taxation 11 Indirekte Besteuerung 11 Steuerwirkung 11 Duopoly 10 Tax effects 10 Wettbewerbsbeschränkung 8 International tax law 7 Internationales Steuerrecht 7 Restraints of competition 7 USA 7 United States 7 destination principle 7 origin principle 7 Besteuerungsverfahren 6 Cash-Flow-Steuer 6 Cash-flow tax 6 Deutschland 6 Germany 6 Taxation procedure 6
more ... less ...
Online availability
All
Free 33 Undetermined 8
Type of publication
All
Book / Working Paper 53 Article 45
Type of publication (narrower categories)
All
Article in journal 37 Aufsatz in Zeitschrift 37 Graue Literatur 35 Non-commercial literature 35 Working Paper 34 Arbeitspapier 31 Hochschulschrift 6 Aufsatz im Buch 5 Book section 5 Thesis 3 Aufsatzsammlung 2 Amtsdruckschrift 1 Article 1 Collection of articles of several authors 1 Collection of articles written by one author 1 Government document 1 Sammelwerk 1 Sammlung 1
more ... less ...
Language
All
English 81 German 16 Spanish 1 Undetermined 1
Author
All
Haufler, Andreas 9 Keen, Michael 9 Schjelderup, Guttorm 8 Lahiri, Sajal 6 Behrens, Kristian 5 Genser, Bernd 5 Hamilton, Jonathan H. 5 López-García, Miguel-Ángel 5 Ottaviano, Gianmarco I. P. 5 Thisse, Jacques-François 5 Auerbach, Alan J. 4 Fujiwara, Kenji 4 Kotsogiannēs, Chrēstos 4 Lockwood, Ben 4 Parsche, Rüdiger 4 Whalley, John 4 Antoniou, Fabio 3 Eggert, Wolfgang 3 Hatzipanayotou, Panos 3 Karakosta, Ourania 3 Li, Chunding 3 McLure, Charles E. 3 Nam, Chang-woon 3 Raimondos-Møller, Pascalis 3 Tsakiris, Nikos 3 Birg, Laura 2 Danwerth, Markus 2 Koch, Nadine 2 MacLure, Charles 2 McCorriston, Steve 2 McCracken, Scott 2 Michael, Michael S. 2 Moriconi, Simone 2 Reichl, Bettina 2 Satō, Yasuhiro 2 Sheldon, Ian M. 2 Stähler, Frank 2 Andrew, Matt 1 Belan, Pascal 1 Bird, Richard M. 1
more ... less ...
Institution
All
National Bureau of Economic Research 2 CASE - Centrum Analiz Społeczno-Ekonomicznych 1 Institut für Höhere Studien 1 Instituto de Economía <Barcelona> 1 Institutt for Samfunnsøkonomi <Bergen, Norwegen> 1 PriceWaterhouseCoopers LLP <London> 1
Published in...
All
International tax and public finance 12 CESifo working papers 5 Discussion paper / Centre for Economic Policy Research 4 Journal of public economic theory 3 Journal of public economics 3 BestMasters 2 CESifo Forum 2 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 2 CORE discussion papers : DP 2 Cege discussion paper 2 CoFE Discussion Paper 2 CoFE discussion papers 2 Discussion paper series / Zentrum für Finanzen und Ökonometrie, Universität Konstanz 2 Europäische Hochschulschriften / 5 2 FinanzArchiv : public finance analysis 2 Journal of international economics 2 NBER Working Paper 2 NBER working paper series 2 Swedish economic policy review 2 Working paper / National Bureau of Economic Research, Inc. 2 Aktuelle Fragen der Unternehmensbesteuerung : [aktuelles zum UmwSt-Erlass 2011] 1 Aussenwirtschaft : schweizerische Zeitschrift für internationale Wirtschaftsbeziehungen ; the Swiss review of international economic relations 1 Australian economic papers 1 BRZ : Zeitschrift für Bilanzierung und Rechnungswesen ; Monatszeitschrift für die betriebliche Praxis 1 Beiträge zum transnationalen Wirtschaftsrecht 1 Brookings papers on economic activity : BPEA 1 CESifo Working Paper 1 CESifo Working Paper Series 1 CESifo forum : a bi-monthly journal on European economic issues 1 China economic review : an international journal 1 Discussion paper / Center for Economic Research, Tilburg University 1 Discussion paper / NHH, Department of Economics 1 Discussion paper / Norwegian School of Economics and Business Administration, Department of Economics 1 Discussion paper / University of Essex, Department of Economics 1 Discussion papers / UCL, Département des Sciences Economiques 1 Discussion papers in economics 1 Economics discussion papers 1 European economic review : EER 1 European journal of law and economics 1 Finanzwissenschaft im Wandel : Festschrift für Bernd Rahmann 1
more ... less ...
Source
All
ECONIS (ZBW) 92 EconStor 4 RePEc 2
Showing 1 - 50 of 98
Cover Image
Is the shift to taxation at the point of destination inexorable?
Andrew, Matt; Collier, Richard - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013284081
Saved in:
Cover Image
Umsatz-/Mehrwertsteuerrechtliches Bestimmungslandprinzip und defizitärer Gesetzesvollzug beim grenzüberschreitenden "elektronischen Geschäftsverkehr" (E-Commerce)
Dürrschmidt, Daniel - 2021
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10012627461
Saved in:
Cover Image
Tacit Collusion Under Destination- and Origin-Based Commodity Taxation
Haufler, Andreas; Schjelderup, Guttorm - 2021
The paper employs a standard model of dynamic price competition to study how international principles of value-added taxation affect the stability of collusive agreements when producers in an international duopoly agree not to export into each others's home market and tax rates differ across...
Persistent link: https://ebtypo.dmz1.zbw/10013321086
Saved in:
Cover Image
Cross-border or online : tax competition with mobile consumers under destination and origin principle
Birg, Laura - 2019 - Revised Version March 2019
This paper studies the effect of an online retailer on spatial tax competition with mobile consumers. Under non-cooperative Leviathan governments, tax treatment of online purchases according to the destination principle mitigates tax competition; tax treatment of online purchases of online...
Persistent link: https://ebtypo.dmz1.zbw/10011986011
Saved in:
Cover Image
Corporate income taxes under pressure : why reform is needed and how it can be designed
Mooij, Ruud A. de (ed.); Klemm, Alexander (ed.);  … - 2021
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10012264135
Saved in:
Cover Image
Reform of rules on EU VAT rates : final report
PriceWaterhouseCoopers LLP <London>; Institut für … - 2017
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10011896279
Saved in:
Cover Image
Demystifying the destination-based cash-flow tax
Auerbach, Alan J. - 2017
Persistent link: https://ebtypo.dmz1.zbw/10011745826
Saved in:
Cover Image
Demystifying the Destination-Based Cash-Flow Tax
Auerbach, Alan J. - 2017
This paper describes the Destination-Based Cash-Flow Tax (DBCFT), as proposed in 2016 by Republicans in the US House of Representatives, and its potential economic effects. As a new approach and a major departure from the existing business tax system, the DBCFT and its motivation have been...
Persistent link: https://ebtypo.dmz1.zbw/10012453832
Saved in:
Cover Image
Reforming multinational corporate income taxation in the European Union : the transition from separate accounting to formula apportionment from a tax competition perspective
Liesegang, Caterina - 2017
Persistent link: https://ebtypo.dmz1.zbw/10012197647
Saved in:
Cover Image
On the Efficiency of Destination and Origin Commodity Taxation in the Presence of Consumption Generated Cross-Border Pollution
Antoniou, Fabio - 2017
We combine consumption generated cross-border pollution and public pollution abatement in a theoretical framework to examine the efficiency of the destination and origin principles of commodity taxation. The key result of our study is that with public pollution abatement, the non-cooperative...
Persistent link: https://ebtypo.dmz1.zbw/10012965639
Saved in:
Cover Image
Demystifying the Destination-Based Cash-Flow Tax
Auerbach, Alan J. - 2017
This paper describes the Destination-Based Cash-Flow Tax (DBCFT), as proposed in 2016 by Republicans in the US House of Representatives, and its potential economic effects. As a new approach and a major departure from the existing business tax system, the DBCFT and its motivation have been...
Persistent link: https://ebtypo.dmz1.zbw/10012946488
Saved in:
Cover Image
Beiträge zur Besteuerung digitalisierter Geschäftsmodelle
Fritz, Jil - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012261110
Saved in:
Cover Image
On the efficiency of destination and origin commodity taxation in the presence of consumption generated cross-border pollution
Antoniou, Fabio; Hatzipanayotou, Panos; Michael, Michael S. - 2016
We combine consumption generated cross-border pollution and public pollution abatement in a theoretical framework to examine the efficiency of the destination and origin principles of commodity taxation. The key result of our study is that with public pollution abatement, the non-cooperative...
Persistent link: https://ebtypo.dmz1.zbw/10011569572
Saved in:
Cover Image
Destination-Based Cash Flow Tax : Auswirkungen auf deutsche Unternehmen
Koch, Nadine - 2019
Nadine Koch legt ihrer Untersuchung den Vorschlag zugrunde, die Unternehmensbesteuerung am Konzept einer Destination-Based Cash Flow Tax (DBCFT) mit Spezifikation eines Grenzsteuerausgleichs auszurichten und analysiert die Auswirkungen bei einer unilateralen Implementierung in einem Drittland....
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10012401743
Saved in:
Cover Image
Destination-Based Cash Flow Tax : Auswirkungen auf deutsche Unternehmen
Koch, Nadine - 2019
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10011949475
Saved in:
Cover Image
Destination vs. origin-based commodity taxation in large open economies with unemployment
Antoniou, Fabio; Hatzipanayotou, Panos; Tsakiris, Nikos - 2015
We construct a perfectly competitive general equilibrium model of two large and symmetric countries producing tradable commodities and a public consumption good. Destination or origin-based taxes are levied on the consumption of the tradable goods. In both countries, an institutional minimum...
Persistent link: https://ebtypo.dmz1.zbw/10011375684
Saved in:
Cover Image
Cross-border or online : tax competition with mobile consumers under destination and origin principle
Birg, Laura - 2015 - December 2015
This paper studies the effect of an online retailer on spatial tax competition with mobile consumers. If taxation for online purchases follows the destination principle, the entry of the online retailer mitigates tax competition; if taxation for online purchases follows the origin principle, the...
Persistent link: https://ebtypo.dmz1.zbw/10011407755
Saved in:
Cover Image
Demystifying the destination-based cash-flow tax
Auerbach, Alan J. - In: Brookings papers on economic activity : BPEA (2017) 2, pp. 409-432
Persistent link: https://ebtypo.dmz1.zbw/10011850342
Saved in:
Cover Image
Rebalancing and the Chinese VAT : Some Numerical Simulation Results
Li, Chunding - 2011
This paper presents numerical simulation results that suggest that China can both reduce its trade imbalance and receive welfare benefits by switching the value added tax (VAT) regime from the current destination principle to an origin principle. With the tax on exports exceeding that no longer...
Persistent link: https://ebtypo.dmz1.zbw/10012461971
Saved in:
Cover Image
Rebalancing and the Chinese Vat : Some Numerical Simulation Results
Chunding, Li - 2011
This paper presents numerical simulation results that suggest that China can both reduce its trade imbalance and receive welfare benefits by switching the value added tax (VAT) regime from the current destination principle to an origin principle. With the tax on exports exceeding that no longer...
Persistent link: https://ebtypo.dmz1.zbw/10013131504
Saved in:
Cover Image
Tax principles and tariff-tax reforms under international oligopoly
Fujiwara, Kenji - In: Journal of public economic theory 18 (2016) 1, pp. 84-98
Persistent link: https://ebtypo.dmz1.zbw/10011473782
Saved in:
Cover Image
Tax principles and tariff-tax reforms
Fujiwara, Kenji - In: FinanzArchiv : public finance analysis 71 (2015) 3, pp. 360-370
Persistent link: https://ebtypo.dmz1.zbw/10011446924
Saved in:
Cover Image
Does indirect tax harmonization deliver pareto improvements in the presence of global public goods?
Karakosta, Ourania; Kotsogiannis, Christos; … - 2009
This paper identifies conditions under which, starting from any tax distorting equilibrium, destination- and origin-based indirect tax-harmonizing reforms are potentially Pareto improving in the presence of global public goods. The first condition (unrequited transfers between governments)...
Persistent link: https://ebtypo.dmz1.zbw/10010274463
Saved in:
Cover Image
Why Tax Commercial Motor Fuel In The EU Member State Where It's Bought? Why Not Where It's Consumed?
MacLure, Charles - In: CESifo Forum 10 (2009) 2, pp. 37-42
Persistent link: https://ebtypo.dmz1.zbw/10011695931
Saved in:
Cover Image
Does indirect tax harmonization deliver pareto improvements in the presence of global public goods?
Karakosta, Ourania; Kotsogiannēs, Chrēstos; … - 2009
This paper identifies conditions under which, starting from any tax distorting equilibrium, destination- and origin-based indirect tax-harmonizing reforms are potentially Pareto improving in the presence of global public goods. The first condition (unrequited transfers between governments)...
Persistent link: https://ebtypo.dmz1.zbw/10003850162
Saved in:
Cover Image
Why Tax Commercial Motor Fuel In The EU Member State Where It's Bought? Why Not Where It's Consumed?
MacLure, Charles - In: CESifo Forum 10 (2009) 2, pp. 37-42
Persistent link: https://ebtypo.dmz1.zbw/10005013152
Saved in:
Cover Image
Indirect tax harmonization and global public goods
Karakosta, Ourania; Kotsogiannēs, Chrēstos; … - In: International tax and public finance 21 (2014) 1, pp. 29-49
Persistent link: https://ebtypo.dmz1.zbw/10010343494
Saved in:
Cover Image
Tax principles and coordination of trade and domestic policies under imperfect competition
Fujiwara, Kenji - In: Australian economic papers 53 (2014) 1/2, pp. 29-40
Persistent link: https://ebtypo.dmz1.zbw/10010493680
Saved in:
Cover Image
Pareto-improving tariff-tax reforms under imperfect competition
Fujiwara, Kenji - In: International review of economics & finance : IREF 31 (2014), pp. 12-20
Persistent link: https://ebtypo.dmz1.zbw/10010490452
Saved in:
Cover Image
Economic integration and the choise of commodity tax base with endogenous market structures
McCracken, Scott; Stähler, Frank - 2007
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10003450929
Saved in:
Cover Image
Commodity tax competition and industry location under the destination- and the origin-principle
Behrens, Kristian; Hamilton, Jonathan H.; Ottaviano, … - 2007
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10003469295
Saved in:
Cover Image
International commodity taxation in the presence of unemployment
Moriconi, Simone (contributor); Satō, Yasuhiro (contributor) - 2006
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10003375863
Saved in:
Cover Image
Rebalancing and the Chinese VAT : some numerical simulation results
Li, Chunding; Whalley, John - In: China economic review : an international journal 23 (2012) 2, pp. 316-324
Persistent link: https://ebtypo.dmz1.zbw/10009669774
Saved in:
Cover Image
Grenzüberschreitender Vertrauensschutz im Umsatzsteuerrecht
Ismer, Roland; Keyser, Katharina - In: Aktuelle Fragen der Unternehmensbesteuerung : …, (pp. 1-17). 2012
Persistent link: https://ebtypo.dmz1.zbw/10009550642
Saved in:
Cover Image
Consumption taxation in a digital world : a primer
Ligthart, Jenny E. (contributor) - 2004 - [Elektronische Ressource]
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10002454213
Saved in:
Cover Image
Imperfect competition, indirect tax harmonization and public goods
Kotsogiannēs, Chrēstos; López-García, Miguel-Ángel - 2004
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10002852586
Saved in:
Cover Image
Rebalancing and the Chinese VAT : some numerical simulation results
Li, Chunding; Whalley, John - 2011
Persistent link: https://ebtypo.dmz1.zbw/10008823009
Saved in:
Cover Image
Tacit collusion and international commodity taxation
Haufler, Andreas (contributor);  … - 2003 - [Elektronische Ressource]
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10001790765
Saved in:
Cover Image
Economic integration and the choice of commodity tax base with endogenous market structures
McCracken, Scott; Stähler, Frank - In: International tax and public finance 17 (2010) 2, pp. 91-113
Persistent link: https://ebtypo.dmz1.zbw/10003989792
Saved in:
Cover Image
Some international issues in commodity taxation
Keen, Michael - 2002
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10001697478
Saved in:
Cover Image
Tax principles and tax harmonization under imperfect competition : a cautionary example
Keen, Michael; Lahiri, Sajal; Raimondos-Møller, Pascalis - 2001
This paper shows that under imperfect competition the welfare effects of indirect tax harmonization may depend crucially on whether taxes are levied by the destination or the origin principle. In a standard model of imperfect competition, while harmonization always makes at least one country...
Persistent link: https://ebtypo.dmz1.zbw/10011399321
Saved in:
Cover Image
Jahressteuergesetz 2009: die neuen Regeln zum umsatzsteuerlichen Ort der Dienstleistungen
Herzing, Erwin; Bode, Christoph - In: BRZ : Zeitschrift für Bilanzierung und Rechnungswesen … 33 (2009) 2, pp. 69-73
Persistent link: https://ebtypo.dmz1.zbw/10003801915
Saved in:
Cover Image
Commodity tax competition and industry location under the destination and the origin principle
Behrens, Kristian; Hamilton, Jonathan H.; Ottaviano, … - In: Regional science & urban economics 39 (2009) 4, pp. 422-433
Persistent link: https://ebtypo.dmz1.zbw/10003871322
Saved in:
Cover Image
Taxing commercial motor fuel in the European Union : the case for an apportionment-based, destination-principle system
McLure, Charles E. - In: International tax and public finance 16 (2009) 3, pp. 395-414
Persistent link: https://ebtypo.dmz1.zbw/10003846255
Saved in:
Cover Image
Why tax commercial motor fuel in the EU member state where it's bought? : why not where it's consumed?
McLure, Charles E. - In: CESifo forum : a bi-monthly journal on European … 10 (2009) 2, pp. 37-42
Persistent link: https://ebtypo.dmz1.zbw/10003864834
Saved in:
Cover Image
International commodity taxation in the presence of unemployment
Moriconi, Simone; Satō, Yasuhiro - In: Journal of public economics 93 (2009) 7/8, pp. 939-949
Persistent link: https://ebtypo.dmz1.zbw/10003872817
Saved in:
Cover Image
Commodity tax competition with constrained taxes
Belan, Pascal; Gauthier, Stéphanie - In: Journal of public economic theory 11 (2009) 4, pp. 653-665
Persistent link: https://ebtypo.dmz1.zbw/10003873781
Saved in:
Cover Image
Border Tax Adjustment an der Schnittstelle von Welthandelsrecht und Klimaschutz vor dem Hintergrund des Europäischen Emissionszertifikatehandels
Ruddigkeit, Dana - 2009
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10003875603
Saved in:
Cover Image
Tax competition and tax co-ordination under destination and origin principles : a synthesis
Lockwood, Ben - 2000
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10001605949
Saved in:
Cover Image
Is tax harmonization useful?
Eggert, Wolfgang; Genser, Bernd - 2000
It is a widely acknowledged result of the literature on capital tax competition that underprovision of public goods can only be avoided if tax coordination between governments is intensive and residence-based capital taxation can be enforced. In this paper we use a model where commodity and...
Persistent link: https://ebtypo.dmz1.zbw/10010324098
Saved in:
  • 1
  • 2
  • Next
  • Last
A service of the
zbw
  • Sitemap
  • Plain language
  • Accessibility
  • Contact us
  • Imprint
  • Privacy

Loading...