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  • Search: subject_exact:"Umsatzsteuerrecht"
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Year of publication
Subjects
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Umsatzsteuer 3,023 Sales tax 2,796 Deutschland 651 Germany 517 EU countries 508 EU-Staaten 508 Umsatzsteuerrecht 329 Steuerreform 289 Tax reform 284 USA 275 United States 267 Theorie 263 Theory 263 Steuerharmonisierung 221 Tax harmonization 191 Steuerwirkung 176 Steuerpolitik 173 Tax effects 173 Tax policy 163 Steuereinnahmen 153 Tax revenue 152 EU tax law 151 EU-Steuerrecht 151 Verbrauchsteuer 151 Einkommensteuer 147 Excise tax 141 Income tax 141 Steuervergünstigung 123 Tax incentive 120 E-Business 105 E-business 104 Besteuerungsverfahren 99 Taxation procedure 98 Criminal tax law 95 Steuerstrafrecht 95 Steuerrecht 94 Europäische Union 91 EU-Binnenmarkt 88 Single European market 88 Ländersteuer 84
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Online availability
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Free 332 Undetermined 35
Type of publication
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Article 1,634 Book / Working Paper 1,515 Journal 97
Type of publication (narrower categories)
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Article in journal 1,422 Aufsatz in Zeitschriften 1,422 Graue Literatur 706 Non-commercial literature 706 Arbeitspapier 417 Working Paper 417 Article in book 237 Aufsatz im Buch 237 Amtsdruckschrift 156 Government document 156 Thesis 116 Dissertation 115 Hochschulschrift 103 Collection of articles of several authors 101 Sammelwerk 101 Gesetz 60 Law 58 Statistik 51 Dissertation u.a. Prüfungsschriften 49 Congress report 33 Kongressschrift 33 Bibliographie enthalten 32 Bibliography included 32 Advisory report 30 Gutachten 30 Statistics 27 Mehrbändiges Werk 26 Multi-volume publication 26 Kongress 23 No longer published / No longer aquired 21 Lehrbuch 17 Handbook 13 Handbuch 13 Collection of articles written by one author 8 Sammlung 8 Aufsatzsammlung 7 Case study 7 Fallstudie 7 Elektronischer Datenträger 6 Accompanied by computer file 5
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Language
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English 1,610 German 1,134 Undetermined 131 French 124 Spanish 87 Russian 26 Italian 21 Hungarian 19 Dutch 17 Croatian 16 Polish 16 Swedish 13 Portuguese 11 Slovenian 9 Czech 8 Serbian 8 Norwegian 6 Bulgarian 4 Slovak 4 Turkish 4 Danish 3 Finnish 3 Afrikaans 1 Romanian 1 Ukrainian 1 Chinese 1
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Persons
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Parsche, Rüdiger 33 Karg, Helmut 29 Keen, Michael 28 Völkel, Dieter 28 Cnossen, Sijbren 26 Bird, Richard M. 23 Birkenfeld, Wolfram 22 Fehr, Hans 17 Gebauer, Andrea 16 Nam, Chang-woon 16 Dziadkowski, Dieter 15 Genser, Bernd 15 Reiß, Wolfram 15 Schjelderup, Guttorm 15 Terra, Ben J. M. 15 Whalley, John 15 Due, John Fitzgerald 14 Murray, Matthew Neal 14 Kind, Hans Jarle 13 Mikesell, John L. 13 Widmann, Werner 13 Langer, Michael 12 Wiegard, Wolfgang 12 Fox, William F. 11 Lockwood, Ben 11 McLure, Charles E. 11 Achatz, Markus 10 Boss, Alfred 10 Haufler, Andreas 10 Bach, Stefan 9 Bolk, Wolfgang 9 Büttner, Thiess 9 Creedy, John 9 Gaedke, Gerhard 9 Gendron, Pierre-Pascal 9 Krause-Junk, Gerold 9 Nieskens, Hans 9 Stähler, Frank 9 Bole, Velimir 8 Feria, Rita de la 8
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Institutions
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Europäische Kommission 24 Bundesstelle für Außenhandelsinformation <Köln> 12 Europäische Union / Rat 9 Kanada / Department of Finance 8 Rheinland-Pfalz 8 Rheinland-Pfalz / Statistisches Landesamt 8 Ungarn / Pénzügyminisztérium 6 Vereinigung zur Wissenschaftlichen Pflege des Umsatzsteuerrechts 6 Deutsches Institut für Wirtschaftsforschung 5 Hessen 5 Canadian Tax Foundation 4 Deutschland <Bundesrepublik> / Bundesminister der Finanzen 4 Europäische Gemeinschaften / Rat 4 Institut für Weltwirtschaft 4 Internationaler Währungsfonds 4 OECD 4 Statistik Austria 4 Deutschland / Ursprungslandkommission 3 Fachinstitut der Steuerberater 3 Hamburg 3 Hessen / Statistisches Landesamt 3 International Fiscal Association 3 Springer Fachmedien Wiesbaden GmbH 3 Umsatzsteuerkongress <4, 1991, Trier> 3 American Enterprise Institute for Public Policy Research 2 Australien / Taxation Office 2 Baden-Württemberg 2 Banco Central <Madrid> 2 C & L <Belmont, Bruxelles> 2 Deutsche Steuer-Gewerkschaft 2 Deutsches Wissenschaftliches Institut der Steuerberater 2 Deutsches Wissenschaftliches Steuerinstitut der Steuerberater 2 Deutsches Wissenschaftliches Steuerinstitut der Steuerberater und Steuerbevollmächtigten 2 Deutsches Wissenschaftliches Steuerinstitut der Steuerbevollmächtigten 2 Deutschland / Bundesministerium der Finanzen 2 Deutschland / Statistisches Bundesamt 2 Deutschland <Bundesrepublik> / Statistisches Bundesamt 2 Deutschland <DDR> / Ministerium der Finanzen 2 European University Institute / Department of Economics 2 Europäische Kommission / Französische Delegation 2
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Published in...
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International VAT monitor : a global guide to sales taxation 110 National tax journal 77 Umsatzsteuer-Rundschau : UR 44 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 43 International tax and public finance 30 Journal of state taxation 30 Kom / Kommission der Europäischen Gemeinschaften 30 Working paper 29 Public finance review : PFR 24 IMF working paper 23 CESifo working papers 21 Ifo-Schnelldienst 21 Public budgeting & finance 20 Discussion paper / Economics and Research Staff, Development Research Department, World Bank 19 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 18 Steuer und Wirtschaft : StuW : Zeitschrift für die gesamten Steuerwissenschaften 17 Buchreihe Finanz und Steuern 16 Canadian tax journal 16 Wirtschaft und Statistik : WISTA 16 Der Betrieb 15 Schriften zum Umsatzsteuerrecht 15 Grundkurs des Steuerrechts 13 British tax review 12 FinanzArchiv : public finance analysis 12 IMF country report 12 Journal of public economics 12 Applied economics 11 Betriebs-Berater : BB : Recht, Wirtschaft, Steuern 11 Fiscal reforms in the Midddle East : VAT in the Gulf Cooperation council 11 Hacienda pública española : review of public economics 11 Intertax : international tax review 11 Working paper / Oxford University Centre for Business Taxation 11 Schriftenreihe Das Recht der Wirtschaft : Steuer- und Rechtsfragen in Kurzberichten 10 Festschrift für Wolfram Reiss zum 65. Geburtstag 9 Finanzwissenschaftliche Schriften 9 Fiscal studies : the journal of the Institute for Fiscal Studies 9 Schriftenreihe Steuerrecht in Forschung und Praxis 9 Umsatzsteuer- und Verkehrsteuer-Recht : UVR 9 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 8 DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 8
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Sources
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ECONIS (ZBW) 2,913 USB Cologne (EcoSocSci) 331 USB Cologne (business full texts) 1 BASE 1
Showing 1 - 50 of 3,246
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Das neue MwSt-Sonderregime für Gutscheine
Englisch, Joachim - 2017
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The consequences of the value-added tax on inequality
Alavuotunki, Kaisa; Haapanen, Mika; Pirttilä, Jukka - 2017
This paper examines the impact of the introduction of the value-added tax on inequality and government revenues using newly released macro data. We present both conventional county fixed effect regressions and instrumental variable analyses, where VAT adoption is instrumented using the previous...
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Tax administration reforms in the Caribbean : “challenges, achievements, and next steps”
Schlotterbeck, Stephane - 2017
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Economies of density in e-commerce : a study of amazon'€™s fulfillment center network
Houde, Jean-François; Newberry, Peter; Seim, Katja - 2017
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The effect of card payments on vat revenue in Greece
Hondroyiannis, George B.; Papaoikonomou, Dimitrios - 2017
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An assessment of carousel value-added tax fraud in the European carbon market
Berrittella, Maria; Cimino, Filippo Alessandro - In: Review of law and economics : publ. in cooperation with … 13 (2017) 2, pp. 1-19
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Value-added tax cuts bring greatest relief to lower and middle income households
Bach, Stefan; Isaak, Niklas - In: DIW economic bulletin 7 (2017) 31/32, pp. 315-321
If the desire is to provide tax relief to households with lower and middle incomes in Germany, it is necessary to target the valueadded tax rather than the personal income tax. Lowering the standard value-added tax rate by one percentage point (from 19 to 18 percent) would mean relief worth 11...
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Assessment of the 2017 tax reform for acceleration and inclusion
Manasan, Rosario - 2017
Despite various reform efforts over the years, the tax system in the Philippines continues to suffer from chronic weaknesses. The Duterte administration is pursuing a simpler, more efficient, and more equitable tax system to support its economic growth strategy. The administration's...
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The capacity of governments to raise taxes
Akgun, Oguzhan; Bartolini, David; Cournède, Boris - 2017
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Denmark : technical assistance report-revenue administration gap analysis program-the value-added tax gap
Internationaler Währungsfonds - 2016
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Remittances and public finances : evidence from oil-price shocks
Asatryan, Zareh; Bittschi, Benjamin; Doerrenberg, Philipp - 2016
We study the effect of inflowing remittances - a major source of capital for many countries - on tax-revenues and tax-policy. Instrumenting remittances with changes in the oil-price interacted with a country's distance to oil-producing countries, we find that remittances have a large positive...
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„Steuer auf die Steuer“ : Mehrbelastungen durch Steuerkumulation begrenzen
Fichte, Damian; Lemmer, Jens - 2016
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Can electronic tax invoicing improve tax compliance? : a case study of the Republic of Korea’s electronic tax invoicing for value-added tax
Lee, Hyung Chul - 2016
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Comparative assessment of proposals to amend the personal income tax law
Manasan, Rosario G. - 2016 - (revised)
Proposals to reform the personal income tax have gained prominence in recent months. To date, personal income tax reform is part and parcel of the platform of a number of the candidates in the 2016 presidential elections. This paper aims to evaluate the various proposals in both houses of...
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Bekämpfung des innergemeinschaftlichen MwSt.-Betrugs: Weitere Maßnahmen sind erforderlich : (gemäß Artikel 287 Absatz 4 Unterabsatz 2 AEUV)
Europäischer Rechnungshof - 2016
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Einfluss der Ertrags- und Umsatzbesteuerung auf die Vorteilhaftigkeit von Investitionen
Lukas, Karsten - 2016
To invest successfully it is critical to take the taxation of the investment of the investor into consideration. The following document is about the economic basics of an investment and the ascertainment of the advantages of the investment under the conditions of the complete and incomplete...
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VAT evasion in Bulgaria : a general-equilibrium approach
Vasilev, Aleksandar - 2016
This paper utilizes an otherwise standard micro-founded general-equilibrium setup, which is augmented with a revenue-extraction mechanism to assess the magnitude of VAT evasion. The model is calibrated to Bulgaria after the introduction of the currency board (1999-2014), as one of the very few...
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Le modèle d'estimation de la TVA théorique
Andrivon, Jean-Alain; Geay, Charlotte; Janbon, Éric - 2016
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WTO membership and the shift to consumption taxes
Büttner, Thiess; Madzharova, Boryana - 2016
Using a panel of 97 mostly developing and transitional countries for the period 1990-2011, this paper explores fiscal implications of membership in the World Trade Organization (WTO). Em-ploying robust difference-in-difference specifications as well as semi-parametric methods, we find that...
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The optimal threshold for GST on imported goods
Creedy, John - 2016
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The effect of unconventional fiscal policy on consumption expenditure
D'Acunto, Francesco; Hoang, Daniel; Weber, Michael - 2016 - This version: August 2016
Unconventional fiscal policy uses announcements of future increases in consumption taxes to generate inflation expectations and accelerate consumption expenditure. It is budget neutral and time consistent. We exploit a unique natural experiment for an empirical test of the effectiveness of...
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Measuring tax administration effectiveness and its impact on tax revenue
Das-Gupta, Arindam; Estrada, Gemma B.; Park, Donghyun - 2016
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Attention variation and welfare : theory and evidence from a tax salience experiment
Taubinsky, Dmitry; Rees-Jones, Alex - 2016
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The effect of unconventional fiscal policy on consumption expenditure
D'Acunto, Francesco; Hoang, Daniel; Weber, Michael - 2016
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The effect of unconventional fiscal policy on consumption expenditure
D'Acunto, Francesco; Hoang, Daniel; Weber, Michael - 2016 - This version: August 2016
Unconventional fiscal policy uses announcements of future increases in consumption taxes to generate inflation expectations and accelerate consumption expenditure. It is budget neutral and time consistent. We exploit a unique natural experiment for an empirical test of the effectiveness of...
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Responses of firms to tax, administrative and accounting rules : evidence from Armenia
Asatryan, Zareh; Peichl, Andreas - 2016
Using panel data on the full population of corporate tax returns of Armenian firms, we study the behavioral response of firms to three size-dependent regulations. We find: i) a strong response to an accounting notch where International Financial Reporting Standards become mandatory; ii) a...
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The effects of size-based regulation on small firms : evidence from VAT threshold
Harju, Jarkko; Matikka, Tuomas; Rauhanen, Timo - 2016
There is only limited evidence of how small firms respond to size-based regulations applied in various countries. We study this question by examining the value-added tax (VAT) threshold in Finland. We find sizable bunching of firms in the sales distribution just below the exemption threshold,...
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VAT multipliers and pass-through dynamics
Voigts, Simon - 2016
To quantify fiscal multipliers in Eurozone countries, ECB, European Commission, and IMF draw heavily on large-scale DSGE models. In these models, the value added tax (VAT) is represented by a consumption tax, implying that changes in the tax liability directly translate into changes in consumer...
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The impact of some variables on the VAT gap in the Member States of the European Union Company
Majerová, Ingrid - In: Oeconomia Copernicana 7 (2016) 3, pp. 339-355
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Is consumption-Laffer curve hump-shaped? : the role of VAT evasion
Vasilev, Aleksandar - 2016
This paper shows a standard RBC model, when augmented with a VAT evasion channel, where evasion depends on the consumption tax rate, can produce a hump-shaped consumption Laffer curve. Furthermore, when the evasion channel is turned off, the hump in the Laffer curve disappears, resulting in a...
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Optimal fiscal policy in the presence of VAT evasion : the case of Bulgaria
Vasilev, Aleksandar - 2016
This paper explores the effects of fiscal policy in an economy based on indirect taxes, and in the presence of VAT evasion channel. In addition, the government is taxing all income at the same rate. The focus of the paper to compare and contrast two regimes - the exogenous (observed) vs. optimal...
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Value added tax in Poland : basis of functioning and its efficiency
Palczewska, Olga - In: Athens journal of business & economics : AJBE 2 (2016) 4, pp. 405-416
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The growth trade-off between direct and indirect taxes in South Africa : evidence from a STR model
Phiri, Andrew - In: Managing global transitions : international research journal 14 (2016) 3, pp. 233-250
The tax system forms the backbone to the functioning of the South African fiscal authorities and it is has been recently questioned whether alterations in the existing tax mix could promote economic growth. Using quarterly data from 1990:Q1 and 2015:Q2, this study investigated the effects of...
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Taxing consumption in Canada : rates, revenues, and redistribution
Bird, Richard M.; Smart, Michael - 2016
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A sales tax is better at promoting healthy diets than the fat tax and the thin subsidy
Kalamov, Zarko Y. - 2016
Rising prevalence of obesity among adults and children is a major policy issue in many countries. Two widely discussed instruments to address obesity are a tax on unhealthy foods (fat tax) and a subsidy on healthy foods (thin subsidy). We compare these two policies to a sales tax on all food...
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Export tax and tariff evasion : evidence of misinvoicing in China-New Zealand trade
Das, Kuntal K.; Meriluoto, Laura; Rice, Amy - 2016
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VAT rate change and its impact on liquidity
Bubić, Jasenka; Mladineo, Luka; Šušak, Toni - 2016
In today's globalized world which is characterized by very quick changes, the need for cash is greater than ever before. The company's liquidity has become one of the most important categories in business. Tax changes that occur in the Republic of Croatia practically from one tax period to...
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Virtuelle Währungen im System des deutschen Steuerrechts : ein Beitrag zur Auslegung des (steuer-)rechtlichen Geldbegriffs
Hötzel, David - 2018 - 1. Auflage
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Die Umsatzbesteuerung von Energieleistungen : Auswirkungen der Energiewende
Schwarz, Patric - 2018 - 1. Auflage
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Study to quantify and analyse the VAT Gap in the EU Member States : 2015 Report
Barbone, Luca; Bonch-Osmolovskiy, Mikhail; Poniatowski, … - 2015
This report provides estimates of the VAT Gap for 26 EU Member States for 2013, as well as revised estimates for the period 2009-2012. It is a follow-up to the report “Study to quantify and analyse the VAT Gap in the EU-27 Member Statess, published in September 2013 (hereafter: 2013 Report),...
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The poverty implications of alternative tax reforms : some countries intuitive results in an application to Pakistan
Feltenstein, Andrew; Mejía Mantilla, Carolina; … - 2015
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Value added tax policy and the case for uniformity : empirical evidence from Mexico
Abramovsky, Laura; Attanasio, Orazio P.; Phillips, David - 2015
Value added taxes (VAT) are an important, and in many cases increasing, source of revenue in both developed and developing countries. Unsurprisingly there is an intense academic and policy debate about the appropriate VAT rate structure, for both equity and efficiency reasons. In this paper we...
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Fiscal and economic aspects of book consumption in the European Union
Borowiecki, Karol Jan; Navarrete, Trilce - 2015
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Tax evasion through trade intermediation : evidence from Chinese exporters
Liu, Xuepeng; Shi, Huimin; Ferrantino, Michael Joseph - 2015
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Reforming the financing of the European Union : a proposal
Fuest, Clemens; Heinemann, Friedrich; Ungerer, Martin - 2015
In this paper we propose a reform of the EU financing system. The two most important elements of our proposal are i) to make the contribution of taxpayers to the EU budget more visible by showing an EU VAT share on receipts and ii) to increase the power of the European Parliament in the...
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VAT notches
Liu, Li; Lockwood, Ben - 2015
We develop a conceptual framework which captures the e¤ect of the VAT system on profit by two effective taxes. This allows (i) predictions of the determinants of voluntary registration and bunching at the registration threshold; (ii) develops a formula for estimating the elasticity of...
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Tax gradient : spatial aspects of fiscal competition
Agrawal, David R. - 2015
State borders create a discontinuous tax treatment of retail sales. In a Nash game, local tax rates will be higher on the low-state-tax side of a border. Local taxes will decrease from the nearest high-tax border and increase from the low-tax border. Using driving time from state borders and all...
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Élasticités des recettes fiscales au cycle économique : étude de trois impôts sur la période 1979 - 2013 en France
Lafféter, Quentin; Pak, Mathilde - 2015
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Electronic Fiscal Devices (EFDs) : an empirical study of their impact on taxpayer compliance and administrative efficiency
Casey, Peter; Castro, Patricio - 2015
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Value-added tax and shadow economy : the role of input-output linkages
Hoseini, Mohammad - 2015 - Revised version of CentER paper 2013-036
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