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  • Search: subject_exact:"Umsatzsteuer"
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Year of publication
Subject
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Umsatzsteuer 6,773 Sales tax 4,166 Deutschland 1,419 EU-Staaten 738 EU countries 712 USA 672 United States 661 Theorie 656 Theory 634 Germany 575 Steuerreform 496 Tax reform 467 Steuerwirkung 413 Steuerpolitik 408 Tax effects 352 Tax policy 329 Verbrauchsteuer 321 Steuereinnahmen 320 Einkommensteuer 319 Tax revenue 314 Steuerharmonisierung 273 Excise tax 270 Steuervergünstigung 247 Income tax 243 Tax incentive 240 Tax harmonization 233 Indien 219 Vereinigte Staaten 213 EU-Steuerrecht 200 EG-Staaten 197 Besteuerungsverfahren 193 Taxation procedure 191 Frankreich 189 EU tax law 188 E-Business 183 E-business 173 India 171 Steuervermeidung 170 Tax avoidance 168 Steuerstrafrecht 166
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Online availability
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Free 1,151 Undetermined 390
Type of publication
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Article 3,617 Book / Working Paper 3,055 Journal 102
Type of publication (narrower categories)
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Article in journal 1,892 Aufsatz in Zeitschrift 1,892 Graue Literatur 958 Non-commercial literature 958 Working Paper 694 Arbeitspapier 642 Aufsatz im Buch 287 Book section 287 Hochschulschrift 192 Amtsdruckschrift 172 Government document 172 Thesis 116 Collection of articles of several authors 111 Sammelwerk 111 Gesetz 62 Law 61 Statistik 60 Article 59 Konferenzschrift 58 Conference proceedings 37 Bibliografie enthalten 35 Bibliography included 35 Advisory report 30 Gutachten 30 Statistics 28 Aufsatzsammlung 22 No longer published / No longer aquired 21 Conference paper 20 Konferenzbeitrag 20 Lehrbuch 20 Dissertation u.a. Prüfungsschriften 19 Mehrbändiges Werk 19 Multi-volume publication 19 Ratgeber 17 Guidebook 13 Handbook 13 Handbuch 13 Kommentar 13 Quelle 11 Research Report 10
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Language
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English 3,033 Undetermined 1,832 German 1,463 French 152 Spanish 100 Russian 32 Italian 29 Dutch 29 Croatian 24 Hungarian 22 Polish 17 Swedish 17 Portuguese 16 Slovenian 9 Czech 8 Norwegian 8 Serbian 8 Finnish 5 Turkish 5 Bulgarian 4 Slovak 4 Danish 3 Chinese 2 Afrikaans 1 Ukrainian 1
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Author
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Parsche, Rüdiger 65 Cnossen, Sijbren 48 Due, John F. 40 Gebauer, Andrea 38 Keen, Michael 38 Bird, Richard M. 34 Due, John Fitzgerald 30 Mikesell, John L. 24 Kind, Hans Jarle 23 Whalley, John 23 Schjelderup, Guttorm 22 Fehr, Hans 20 Weber, Michael 20 Fox, William F. 19 Nam, Chang-woon 19 Genser, Bernd 18 Reiß, Wolfram 18 Stehn, Jürgen 18 Wachweger, Dieter 18 Gerber, Hans 17 Hoang, Daniel 17 Lockwood, Ben 17 Wiegard, Wolfgang 17 Boss, Alfred 16 Terra, Ben J. M. 16 Agrawal, David R. 15 Dziadkowski, Dieter 15 Rau, Günter 15 Büttner, Thiess 14 Creedy, John 14 D'Acunto, Francesco 14 Krause-Junk, Gerold 14 Murray, Matthew Neal 14 Schlienkamp, August 14 Bach, Stefan 13 Goerke, Laszlo 13 McLure, Charles E. 13 Stähler, Frank 13 Widmann, Werner 13 Gendron, Pierre-Pascal 12
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Institution
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National Bureau of Economic Research 44 Europäische Kommission 28 Europäische Kommission / Generaldirektion Steuern und Zollunion 14 Bundesstelle für Außenhandelsinformation <Köln> 12 OECD 12 Ungarn / Pénzügyminisztérium 12 Kanada / Department of Finance 10 Deutschland <Bundesrepublik> / Bundesminister der Finanzen 9 Europäische Union / Rat 9 Rheinland-Pfalz 9 Rheinland-Pfalz / Statistisches Landesamt 9 Canadian Tax Foundation 8 European Commission / Directorate General for Taxation and Customs Union 8 Informationsdienst der Sparkassen und Girozentralen 7 Internationaler Währungsfonds 7 Schweden / Mervärdeskatteutredningen 6 Deutsches Institut für Wirtschaftsforschung 5 Fachinstitut der Steuerberater 5 Hessen 5 Institut für Finanzwissenschaft und Steuerrecht <Wien> 5 Kiel Institute for the World Economy 5 Springer Fachmedien Wiesbaden 5 Deutsches Wissenschaftliches Institut der Steuerberater 4 Deutsches Wissenschaftliches Steuerinstitut der Steuerberater 4 Dresdner Bank 4 Europäische Gemeinschaften / Rat 4 Hamburg / Statistisches Landesamt 4 Harvard Law School / International Tax Program 4 Institut für Weltwirtschaft 4 International Bureau of Fiscal Documentation 4 Internationale Vereinigung für Steuerrecht 4 Kommission der Europäischen Gemeinschaften 4 Oklahoma / Tax Commission 4 State Board of Equalization 4 Statistik Austria 4 Bundesverband der Deutschen Industrie 3 Chambre de Commerce de Bruxelles 3 Deutschland / Bundesministerium der Finanzen 3 Deutschland / Ursprungslandkommission 3 Europäischer Rechnungshof 3
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Published in...
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National tax journal 143 International VAT monitor : a global guide to sales taxation 111 UmsatzsteuerRundschau : UR : Zeitschrift für die gesamte Umsatzsteuerpraxis 103 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 76 CESifo working papers 52 Working paper / National Bureau of Economic Research, Inc. 50 Betriebs-Berater : BB 46 Kom / Kommission der Europäischen Gemeinschaften 46 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 44 International tax and public finance 44 NBER working paper series 44 Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 42 Wirtschaft und Statistik : WISTA 38 Canadian tax journal 36 Working paper 36 Der Betrieb 33 Steuer-Revue : die unabhängige Fachzeitschrift für das gesamte Steuerwesen 33 FinanzArchiv : public finance analysis 31 Public finance review : PFR 31 Ifo Schnelldienst 30 Journal of state taxation 30 IMF working paper 28 Ifo-Schnelldienst 27 Intertax : international tax review 25 British tax review 24 Internationale Probleme auf dem Gebiet der Umsatzbesteuerung : [37. Congrès International de Droit Financier et Fiscal, Venise, 1983] 24 Public finance 24 Vision : journal of Indian taxation 24 Journal of public economics 23 ifo Schnelldienst 23 NBER Working Paper 22 Bulletin de documentation / Service Public Fédéral Finances, Service d'Etudes et de Documentation 21 Public budgeting & finance 21 DRD discussion paper 19 Finance a úvěr 19 IMF working papers 19 Impôts sur Transactions, Transmissions et Chiffre d'Affaires : Problèmes du Marché Commun et de l'Intégration Internationale 19 European taxation : official journal of the Confédération Fiscale Européenne 17 Public finance quarterly : PFQ 17 Applied economics 16
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Source
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ECONIS (ZBW) 6,439 USB Cologne (EcoSocSci) 146 EconStor 123 RePEc 46 ArchiDok 14 USB Cologne (business full texts) 4 OLC EcoSci 2
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Showing 1 - 50 of 6,774
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Public support for tax policies in COVID-19 times : evidence from Luxembourg
Olivera, Javier; Van Kerm, Philippe - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013187213
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Albania : technical assisstance report : tax policy reform options for the MTRS
Internationaler Währungsfonds - 2022
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Digitalization and tax compliance spillovers : evidence from a VAT e-invoicing reform in Peru
Bellon, Matthieu; Chang, Jillie; Dabla-Norris, Era; … - 2022
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VAT revenues in 2008-2020 : trends and challenges of Covid-19
Dziemianowicz, Ryta; Budlewska, Renata - In: Ekonomia i prawo 21 (2022) 1, pp. 85-102
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Mind the Gap! : the (unexpected) impact of COVID-19 pandemic on VAT revenue in Italy
Berardini, Francesco; Renzi, Fabrizio - 2022
Persistent link: https://ebtypo.dmz1.zbw/10012939118
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The C-inefficiency of the EU-VAT and what can be done about it
Cnossen, Sijbren - In: International tax and public finance 29 (2022) 1, pp. 215-236
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Research on C2C e-commerce taxation based on mixed decision game
Yu, Jiamian; Yu, Haiyan - In: Journal of global information management 30 (2022) 3, pp. 1-14
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Estimating the repercussions from China's export value-added tax rebate policy
Gourdon, Julien; Hering, Laura; Monjon, Stéphanie; … - In: The Scandinavian journal of economics 124 (2022) 1, pp. 243-277
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How distortive are turnover taxes? : evidence from replacing turnover tax with VAT
Xing, Jing; Bilicka, Katarzyna; Hou, Xipei - 2022
In this paper, we investigate distortions created by turnover taxes. As a natural experiment, we explore a reform that replaced turnover taxes with value-added taxes for some service industries in China, while the taxation of manufacturing industries remained unchanged. The reform increased...
Persistent link: https://ebtypo.dmz1.zbw/10012798146
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Wirkung des Konjunkturpakets 2020: Spürbarer Impuls vom Kinderbonus, wenig Wumms durch Mehrwertsteuersenkung
Behringer, Jan; Dullien, Sebastian; Gechert, Sebastian - 2021
Im Rahmen des Konjunkturpakets 2020 hat die Bundesregierung versucht, mit verschiedenen Maßnahmen den privaten Konsum anzukurbeln. Zentrale Maßnahmen waren dabei eine vorübergehende Senkung der Mehrwertsteuer sowie die Auszahlung eines Kinderbonus. Dieser Policy Brief verwendet die dritte...
Persistent link: https://ebtypo.dmz1.zbw/10012606193
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Analyse der Verbraucherpreisentwicklung nach Senkung der Mehrwertsteuer
Beck, Günter W.; Dijs, Alfred; Jaravel, Xavier; … - 2021
Das Projekt analysiert die Preiswirkungen der Mehrwertsteuersenkung im Juli 2020 sowie die der entsprechenden Anhebung im Januar 2021 im Rahmen des Konjunkturpakets der Bundesregierung im Zuge der Corona-Pandemie. Die Untersuchung basiert auf Scannerdaten der GfK, die Informationen über die...
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Taxation challenges of population ageing : comparative evidence from the European Union, the United States and Japan
Borrallo, Fructuoso; Párraga Rodríguez, Susana; … - 2021
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The value-added tax and growth : design matters
Acosta Ormaechea, Santiago Leonardo Enrique; Morozumi, … - In: International tax and public finance 28 (2021) 5, pp. 1211-1241
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Analyse der Verbraucherpreisentwicklung nach Senkung der Mehrwertsteuer Endbericht : Im Auftrag des Bundesministeriums für Justiz und Verbraucherschutz (BMJV)
Beck, Günter W.; Dijs, Alfred; Jaravel, Xavier; … - ZEW - 2021 - Aktualisiert am 15. Oktober 2021
Das Projekt analysiert die Preiswirkungen der Mehrwertsteuersenkung im Juli 2020 sowie die der entsprechenden Anhebung im Januar 2021 im Rahmen des Konjunkturpakets der Bundesregierung im Zuge der Corona-Pandemie. Die Untersuchung basiert auf Scannerdaten der GfK, die Informationen über die...
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The internet as a tax haven?
Agrawal, David R. - 2021
If online transactions are tax-free, increased online shopping may lower tax rates as jurisdictions seek to reduce tax avoidance; but, if online firms remit taxes, online sales may put upward pressure on tax rates because internet sales help enforce destination-based taxes. I find that higher...
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A temporary VAT cut as unconventional fiscal policy
Bachmann, Ruediger; Born, Benjamin; Goldfayn-Frank, Olga; … - 2021
We exploit the unexpected announcement of an immediate, temporary VAT cut in Germany in the second half of 2020 as a natural experiment to study the spending response to unconventional fiscal policy. We use survey and scanner data on households' consumption expenditures and their perceived...
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Tax evasion in the EU countries following a predictive analysis and a forecast model for Slovakia
Dobrovič, Ján; Rajnoha, Rastislav; Šuleř, Petr - In: Oeconomia Copernicana 12 (2021) 3, pp. 701-728
Persistent link: https://ebtypo.dmz1.zbw/10012653896
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Tax identification number (TIN) and tax revenue performance in Nigeria
Tyokoso, Gabriel Msughter; Onho, Stephen Ioryer; Musa, … - In: Accounting and taxation review : A&TR 5 (2021) 2, pp. 53-61
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Digital trade in services and taxation
Sotelo, Jimena; Verghese, Aditi Sara - Weltwirtschaftsforum - 2021
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COVID-19 and its impact on VAT gap in the EU : lessons from and for Poland
Szewczyk, Rafal M. - In: European research studies 24 (2021) 3, pp. 655-666
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The law and policy of VAT tourist tax refund schemes : a comparative analysis
Wang, Tingting; Stewart, Miranda - 2021
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The political economy of India's transition to Goods and Services Tax
Sharma, Chanchal Kumar - 2021
What kept the Goods and Services Tax (GST) from becoming a reality in India for a quarter of a century after the adoption of the structural adjustment programme in 1991? What made it possible in 2016? To what extent the Indian model of GST reflects a compromise between the need to keep fiscal...
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Prices and inflation in a pandemic : a micro data approach
Davies, Richard - 2021
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Wirkung des Konjunkturpakets 2020 : spürbarer Impuls vom Kinderbonus, wenig Wumms durch Mehrwertsteuersenkung : Erkenntnisse aus der 3. Welle der HBS-Erwerbstätigenbefragung
Behringer, Jan; Dullien, Sebastian; Gechert, Sebastian - 2021
Im Rahmen des Konjunkturpakets 2020 hat die Bundesregierung versucht, mit verschiedenen Maßnahmen den privaten Konsum anzukurbeln. Zentrale Maßnahmen waren dabei eine vorübergehende Senkung der Mehrwertsteuer sowie die Auszahlung eines Kinderbonus. Dieser Policy Brief verwendet die dritte...
Persistent link: https://ebtypo.dmz1.zbw/10012426950
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Assessing the distributional impact of lowering the value-added tax rate for standard-rated items in Tanzania and options for recouping revenue losses
Kisanga, Elineema; Leyaro, Vincent; Matengo, Wahabi; … - 2021
This paper explores the distributional impact of lowering the value-added tax rate for standard-rated items in Tanzania Mainland. Using a static tax-benefit microsimulation model- TAZMOD-which is underpinned by data derived from the Household Budget Survey 2017/18, reductions in value-added...
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VAT gap estimation and influence of selected methods of fiiancial administration on its reduction
Moravec, Lukáš; Hinke, Jana; Borsiczká, Monika - In: Danube : law and economics review 12 (2021) 1, pp. 45-60
The aim of this contribution is to quantify the influence of selected methods on elimination of value added tax gap in the Czech Republic within the researched period 2015-2016. To find a possible share of influence of the VAT control statement on tax fraud following priority methods were set:...
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Encouraging formal invoicing and reducing the VAT impact on low-income individuals
Fenochietto, Ricardo; Benítez, Juan Carlos - 2021
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The role of market structure and timing in determining VAT pass-through
Bellon, Matthieu; Copestake, Alexander - 2021
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How to manage value-added tax refunds
Pessoa, Mario; Okello, Andrew Kazora; Świstak, Artur; … - 2021
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Sales losses in the first quarter of the COVID-19 pandemic : evidence from California administrative data
Fairlie, Robert W.; Fossen, Frank M. - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012505614
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Temporary VAT reduction during the lockdown
Clemens, Marius; Röger, Werner - 2021
This paper evaluates the temporary VAT reduction introduced by the German government over the third and fourth quarter of 2020 as most controversial part of the COVID-19 stimulus package. Critics argue that VAT reductions are ineffective because of limited pass-through of temporary measures to...
Persistent link: https://ebtypo.dmz1.zbw/10012510323
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The impact of COVID-19 on economic activity: evidence from administrative tax registers
Angelov, Nikolay; Waldenström, Daniel - 2021
We use population-wide tax register data to document the impact of the COVID-19 pandemic on firm sales, tax revenues, and sick pay in Sweden. The pandemic impact is identified using within-year, between-year, and geographical variation, and our data allows us to run placebo tests. Our findings...
Persistent link: https://ebtypo.dmz1.zbw/10012584344
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The impact of COVID-19 on economic activity : evidence from administrative tax registers
Angelov, Nikolay; Waldenström, Daniel - 2021
We use population-wide tax register data to document the impact of the COVID-19 pandemic on firm sales, tax revenues, and sick pay in Sweden. The pandemic impact is identified using within-year, between-year, and geographical variation, and our data allows us to run placebo tests. Our findings...
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Fly under the tax radar : informal sales in the process industries
Motameni, Mani - In: Iranian economic review : journal of University of Tehran 25 (2021) 1, pp. 101-106
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The impacts of changes in the value added tax rate on the economy in EU countries
Andrejovska, Alena; Helcmanovska, Martina - In: Montenegrin journal of economics 17 (2021) 3, pp. 59-69
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Labour taxes and international trade : the role of domestic labour value added
Adarov, Amat; Holzner, Mario; Jovanović, Branimir; … - 2021
This paper revisits the relationship between labour taxation and international trade, focusing on the role of domestic labour value added. Using sectoral data from 41 EU and OECD economies over the period 2005- 2014, we assess how labour taxes affect exports and imports and how domestic labour...
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Modification of the state budget and tax policy for e-commerce in the context of the global Corona crisis
Kovalenko, Yuliia; Boreіko, Nataliia; Skoromtsova, Tetyana - In: Journal of financial studies & research : JFSR 2021 (2021), pp. 1-9
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Distributional effects of Ghana's value added tax regime
Andoh, Francis Kwaw - 2021
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A general equilibrium model of value added tax evasion : an application to Pakistan
Feltenstein, Andrew; Martinez-Vazquez, Jorge; Datta, … - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012594352
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The impact of Covid-19 on economic activity : evidence from administrative tax registers
Angelov, Nikolay; Waldenström, Daniel - 2021
We use population-wide tax register data to document the impact of the COVID-19 pandemic on firm sales, tax revenues, and sick pay in Sweden. The pandemic impact is identified using within-year, between-year, and geographical variation, and our data allows us to run placebo tests. Our findings...
Persistent link: https://ebtypo.dmz1.zbw/10012597281
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The impact of a tax on added sugar and salt
Griffith, Rachel; Jenneson, Victoria; James, Joseph; … - 2021
Sugary drinks taxes have been implemented around the world and governments around the world are considering extending these taxes to address concerns about rising obesity. We demonstrate the range of impacts a tax on added sugar and salt could have on purchases of food at home and out of the...
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Wirkungen der im Zuge der COVID-19-Krise reduzierten Mehrwertsteuersätze : Erfahrungswerte aus rezenten Reformen
Loretz, Simon; Fritz, Oliver - Österreichisches Institut für Wirtschaftsforschung - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012602356
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Norway : selected issues
Internationaler Währungsfonds - 2021
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Search externalities in firm-to-firm trade
Spray, John - 2021
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Does tax policy work when consumers have imperfect price information? : theory and evidence
Montag, Felix; Sagimuldina, Alina; Schnitzer, Monika - 2021
We investigate how the pass-through rate of commodity taxes depends on competition in a setting where consumers have imperfect information about prices. We use a theoretical search model that has two key predictions: First, the larger the number of price sensitive consumers, the higher the...
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Options for raising tax revenue in Ireland
Kakoulidou, Theano; Roantree, Barra - 2021
Even before the pandemic, an ageing population, a potential over-reliance on corporation tax receipts and an inevitable decline in motor tax revenues combined to make the need for future tax rises likely. This paper examines a range of options that a government seeking to raise or replace tax...
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Emerging tax issues in the digital economy
Cuenca, Janet S. - 2021
The issues and challenges in taxation in the digital economy stem from the complex and multifaceted nature of the digital economy. Reaching a common understanding and measurement of its size and impact is critical in devising a tax regime for the digital economy. In APEC Secretariat (2019), the...
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The pass-through of temporary VAT rate cuts : evidence from German supermarket retail
Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel - 2021 - First draft: November 2020, this version: June 2021
On 3 June 2020, the German government announced a temporary value added tax (VAT) rate reduction. VAT rates were reduced on 1 July 2020 and went back to their previous level on 1 January 2021. We study the price effects of the temporary VAT rate reduction using a web-scraped data set covering...
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Adjustment costs of institutional tax changes from the audit pricing perspective : empirical evidence from the VAT reform
Duan, Binglei; Ma, Xinxiao; Tang, Taijie; Zheng, Guojiang - In: China journal of accounting research : CJAR 14 (2021) 2, pp. 129-149
Institutional changes inevitably impose adjustment costs on firms while also generating benefits. However, empirical evidence regarding the adjustment costs of institutional changes is limited, with much of the focus centered on benefits. Using data on China's A-share listed companies from 2010...
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The definitive VAT system and its impact on tax collection
Zídková, Hana; Balíková, Kristýna - In: European journal of government and economics : EJGE 10 (2021) 2, pp. 146-166
Value Added Tax (VAT) is a significant source of fiscal revenues in the EU. However, the VAT treatment of cross-border supplies enables large-scale tax frauds, such as the Missing Trader Intra-Community (MTIC), which takes each year billions of euros from Member States' public budgets. In 2016 a...
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