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  • Search: subject_exact:"Bestimmungslandprinzip"
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Year of publication
Subject
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Bestimmungslandprinzip 104 Destination principle 97 Theorie 48 Rules of origin 47 Ursprungsregeln 47 Theory 45 Verbrauchsteuer 39 Excise tax 37 Steuerharmonisierung 35 Tax harmonization 31 Umsatzsteuer 31 Sales tax 29 Steuerwettbewerb 28 Tax competition 25 USA 21 United States 21 EU-Staaten 18 EU-Steuerrecht 17 EU countries 16 EU tax law 14 Besteuerungsverfahren 13 Cash-Flow-Steuer 13 Cash-flow tax 13 Taxation procedure 13 Steuerpolitik 12 Steuerwirkung 12 Tax policy 12 Tax effects 11 Corporate taxation 10 Duopol 10 Indirect taxation 10 Indirekte Besteuerung 10 Unternehmensbesteuerung 10 Duopoly 9 destination principle 9 origin principle 9 Imperfect competition 8 Unvollkommener Wettbewerb 8 Impact assessment 7 International tax law 7
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Online availability
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Free 34 Undetermined 13
Type of publication
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Book / Working Paper 53 Article 51
Type of publication (narrower categories)
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Article in journal 42 Aufsatz in Zeitschrift 42 Graue Literatur 39 Non-commercial literature 39 Working Paper 38 Arbeitspapier 35 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 Conference paper 1 Government document 1 Konferenzbeitrag 1 Sammelwerk 1 Sammlung 1
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Language
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English 88 German 15 Spanish 1 Undetermined 1
Author
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Keen, Michael 10 Haufler, Andreas 8 Schjelderup, Guttorm 8 Auerbach, Alan J. 7 Behrens, Kristian 5 Genser, Bernd 5 Hamilton, Jonathan H. 5 López-García, Miguel-Ángel 5 Ottaviano, Gianmarco I. P. 5 Thisse, Jacques-François 5 Whalley, John 5 Devereux, Michael P. 4 Fujiwara, Kenji 4 Kotsogiannēs, Chrēstos 4 Lahiri, Sajal 4 Li, Chunding 4 Lockwood, Ben 4 Parsche, Rüdiger 4 Eggert, Wolfgang 3 Karakosta, Ourania 3 Klemm, Alexander 3 McLure, Charles E. 3 Nam, Chang-woon 3 Raimondos-Møller, Pascalis 3 Vella, John 3 Agrawal, David R. 2 Birg, Laura 2 Danwerth, Markus 2 Gresik, Thomas A. 2 Hebous, Shafik 2 MacLure, Charles 2 Mardan, Mohammed 2 McCorriston, Steve 2 McCracken, Scott 2 Moriconi, Simone 2 Reichl, Bettina 2 Satō, Yasuhiro 2 Sheldon, Ian M. 2 Stausholm, Saila 2 Stähler, Frank 2
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Institution
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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...
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International tax and public finance 13 CESifo working papers 7 Journal of public economics 5 Discussion paper / Centre for Economic Policy Research 4 Journal of public economic theory 3 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 Annales Universitatis Mariae Curie-Skłodowska / H 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 BestMasters 1 Brookings papers on economic activity : BPEA 1 CESifo Working Paper 1 CESifo economic studies : CESifo, a joint initiative of the University of Munich's Center for Economic Studies and the Ifo Institute 1 CESifo forum : a quarterly journal on European economic issues ; a joint initiative of Ludwig-Maximilians-Universität and the Ifo Institute 1 China economic review : an international journal 1 Discussion paper / Center for Economic Research, Tilburg University 1 Discussion paper / Department of Business and Management Science 1 Discussion paper / NHH, Department of Economics 1 Discussion paper / Norwegian School of Economics and Business Administration, 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
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Source
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ECONIS (ZBW) 98 EconStor 4 RePEc 2
Showing 1 - 50 of 104
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Tax induced transfer pricing under universal adoption of the destination-based cash-flow tax
Gresik, Thomas A.; Schjelderup, Guttorm - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013190823
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Can destination-based cash flow taxes arise in equilibrium?
Gresik, Thomas A.; Bond, Eric W. - 2021
We examine the effects of unilateral changes in a country's tax parameters in a two country model when both countries are part of a destination-based cash flow taxation (DBCFT) system. We consider deviations from a globally efficient DBCFT equilibrium by allowing each country to vary its...
Persistent link: https://ebtypo.dmz1.zbw/10012417725
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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
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Revenue implications of destination-based cash-flow taxation
Hebous, Shafik; Klemm, Alexander; Stausholm, Saila - 2019
We estimate the revenue implications of a Destination Based Cash Flow Tax (DBCFT) for 80 countries. On a global average, DBCFT revenues under unchanged tax rates would remain similar to the existing corporate income tax (CIT) revenue, but with sizable redistribution of revenue across countries....
Persistent link: https://ebtypo.dmz1.zbw/10011958815
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Corporate income taxes under pressure : why reform is needed and how it can be designed
Mooij, Ruud A. de (ed.); Klemm, Alexander (ed.);  … - 2021
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Persistent link: https://ebtypo.dmz1.zbw/10012264135
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Umsatz-/Mehrwertsteuerrechtliches Bestimmungslandprinzip und defizitärer Gesetzesvollzug beim grenzüberschreitenden "elektronischen Geschäftsverkehr" (E-Commerce)
Dürrschmidt, Daniel - 2021
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Persistent link: https://ebtypo.dmz1.zbw/10012627461
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Will destination-based taxes be fully exploited when available? : an application to the U.S. commodity tax system
Agrawal, David R.; Mardan, Mohammed - 2018
We develop a tax competition model that allows for the setting of both an origin-based and a destination-based commodity tax rate in the presence of avoidance and evasion. In the presence of evasion, jurisdictions will give cross-border shoppers tax preferential treatment, thus not fully...
Persistent link: https://ebtypo.dmz1.zbw/10011933901
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Beiträge zur Besteuerung digitalisierter Geschäftsmodelle
Fritz, Jil - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012261110
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Unilateral introduction of destination-based cash-flow taxation
Becker, Johannes; Englisch, Joachim - In: International tax and public finance 27 (2020) 3, pp. 495-513
Persistent link: https://ebtypo.dmz1.zbw/10012226570
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Destination-based cash flow taxation
Auerbach, Alan J.; Devereux, Michael P.; Keen, Michael; … - 2017
Persistent link: https://ebtypo.dmz1.zbw/10011566786
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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
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Demystifying the destination-based cash-flow tax
Auerbach, Alan J. - 2017
Persistent link: https://ebtypo.dmz1.zbw/10011745826
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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
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Reform of rules on EU VAT rates : final report
PriceWaterhouseCoopers LLP <London>; Institut für … - 2017
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Persistent link: https://ebtypo.dmz1.zbw/10011896279
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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
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Destination-Based Cash Flow Taxation
Auerbach, Alan J. - 2017
This paper presents, analyses, and further develops the idea of a destination-based cash-flow tax (DBCFT). Its purpose is expositional: to describe the DBCFT, how it might work, what its effects would be and some of the challenges that its implementation would face. The paper starts by...
Persistent link: https://ebtypo.dmz1.zbw/10012964358
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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
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Will destination-based taxes be fully exploited when available? : an application to the U.S. commodity tax system
Agrawal, David R.; Mardan, Mohammed - In: Journal of public economics 169 (2019), pp. 128-143
Persistent link: https://ebtypo.dmz1.zbw/10012160320
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Revenue implications of destination-based cash-flow taxation
Hebous, Shafik; Klemm, Alexander; Stausholm, Saila - 2019
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Persistent link: https://ebtypo.dmz1.zbw/10012001493
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Destination-Based Cash Flow Tax : Auswirkungen auf deutsche Unternehmen
Koch, Nadine - 2019
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Persistent link: https://ebtypo.dmz1.zbw/10011949475
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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
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International tax planning under the destination-based cash flow tax
Auerbach, Alan J.; Devereux, Michael P.; Keen, Michael; … - In: National tax journal 70 (2017) 4, pp. 783-801
Persistent link: https://ebtypo.dmz1.zbw/10011833734
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Indirect tax initiatives and global rebalancing
Li, Chunding; Whalley, John - In: CESifo economic studies : CESifo, a joint initiative of … 63 (2017) 1, pp. 24-44
This paper discusses how joint cross country indirect tax initiatives can be used to achieve global rebalancing. We suggest that if China and Germany (as major surplus countries) switch their present VAT systems from a destination principle to an origin principle, and the US (as the major...
Persistent link: https://ebtypo.dmz1.zbw/10011778747
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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
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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
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Electronic services and VAT jurisdiction rules in the European Union
Lipniewicz, Rafał - In: Annales Universitatis Mariae Curie-Skłodowska / H 50 (2016) 1, pp. 643-650
Persistent link: https://ebtypo.dmz1.zbw/10011706608
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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Economic integration and the choise of commodity tax base with endogenous market structures
McCracken, Scott; Stähler, Frank - 2007
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Persistent link: https://ebtypo.dmz1.zbw/10003450929
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Commodity tax competition and industry location under the destination- and the origin-principle
Behrens, Kristian; Hamilton, Jonathan H.; Ottaviano, … - 2007
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Persistent link: https://ebtypo.dmz1.zbw/10003469295
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International commodity taxation in the presence of unemployment
Moriconi, Simone (contributor); Satō, Yasuhiro (contributor) - 2006
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Persistent link: https://ebtypo.dmz1.zbw/10003375863
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Grenzüberschreitender Vertrauensschutz im Umsatzsteuerrecht
Ismer, Roland; Keyser, Katharina - In: Aktuelle Fragen der Unternehmensbesteuerung : …, (pp. 1-17). 2012
Persistent link: https://ebtypo.dmz1.zbw/10009550642
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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
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Rebalancing and the Chinese VAT : some numerical simulation results
Li, Chunding; Whalley, John - 2011
Persistent link: https://ebtypo.dmz1.zbw/10008823009
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Consumption taxation in a digital world : a primer
Ligthart, Jenny E. (contributor) - 2004 - [Elektronische Ressource]
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Persistent link: https://ebtypo.dmz1.zbw/10002454213
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Imperfect competition, indirect tax harmonization and public goods
Kotsogiannēs, Chrēstos; López-García, Miguel-Ángel - 2004
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Persistent link: https://ebtypo.dmz1.zbw/10002852586
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Tacit collusion and international commodity taxation
Haufler, Andreas (contributor);  … - 2003 - [Elektronische Ressource]
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Persistent link: https://ebtypo.dmz1.zbw/10001790765
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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
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Some international issues in commodity taxation
Keen, Michael - 2002
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Persistent link: https://ebtypo.dmz1.zbw/10001697478
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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
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Border Tax Adjustment an der Schnittstelle von Welthandelsrecht und Klimaschutz vor dem Hintergrund des Europäischen Emissionszertifikatehandels
Ruddigkeit, Dana - 2009
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Persistent link: https://ebtypo.dmz1.zbw/10003875603
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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 quarterly journal on European economic … 10 (2009) 2, pp. 37-42
Persistent link: https://ebtypo.dmz1.zbw/10003864834
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