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subject:"Steuerharmonisierung"
~isPartOf:"Berichte aus der Steuerlehre"
~isPartOf:"British tax review"
~isPartOf:"International tax and public finance"
~subject:"Optimale Besteuerung"
~subject:"Steuervergünstigung"
~subject:"Tax incentive"
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Search: subject_exact:"Value-added tax"
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Steuerharmonisierung
Optimale Besteuerung
Steuervergünstigung
Tax incentive
Umsatzsteuer
67
Sales tax
66
Theorie
17
Theory
17
EU countries
16
EU-Staaten
16
Großbritannien
11
United Kingdom
11
VAT
10
Besteuerungsverfahren
7
EU tax law
7
EU-Steuerrecht
7
Excise tax
7
Optimal taxation
7
Steuerreform
7
Steuerwirkung
7
Tax effects
7
Tax reform
7
Taxation procedure
7
Verbrauchsteuer
7
E-commerce
6
Electronic Commerce
6
Tax harmonization
6
Bestimmungslandprinzip
5
Destination principle
5
Deutschland
5
Steuerpolitik
5
Tax policy
5
Value-added tax
5
China
4
Finanzverwaltung
4
Fiscal administration
4
Germany
4
Steuerbelastung
4
Steuereinnahmen
4
Steuerinzidenz
4
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3
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17
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3
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2
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English
17
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3
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Robisch, Martin
2
Agrawal, David R.
1
Basu, Subhajit
1
Büttner, Thiess
1
Chen, Yuyu
1
Cnossen, Sijbren
1
Coleclough, S. D.
1
Erbe, Katharina
1
Forster, Eduard
1
Fox, William F.
1
Galera, Francisco
1
Gauthier, Stéphane
1
He, Zongyan
1
Hoffmann, Magnus
1
Inci, Eren
1
Kong, Dongmin
1
Lee, Wonkyung
1
Lyssiotou, Panayiota Flori
1
Ma, Hong
1
Munk, Knud J.
1
Myles, Gareth D.
1
Qin, Ni
1
Rodríguez-Tejedo, Isabel
1
Runkel, Marco
1
Savva, Elena
1
Sørensen, Peter Birch
1
Xiong, Mengxu
1
Xu, Yuan
1
Zhang, Lei
1
Zodrow, George R.
1
Álvarez, José Luis
1
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Berichte aus der Steuerlehre
British tax review
International tax and public finance
Kom / Kommission der Europäischen Gemeinschaften
18
National tax journal
11
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
10
CESifo working papers
9
International VAT monitor : a global guide to sales taxation
9
Working paper
8
UmsatzsteuerRundschau : UR : Zeitschrift für die gesamte Umsatzsteuerpraxis
7
Diskussionsbeiträge / 2
5
Finanzwissenschaftliche Schriften
5
Journal of public economics
5
Stellungnahmen und Berichte WSA / Wirtschafts- und Sozialausschuß der Europäischen Gemeinschaften
5
Umsatzsteuer- und Verkehrsteuer-Recht : UVR
5
Current issue review / Library of Parliament, Research Branch
4
Europe <Luxembourg> / Documents
4
IMF working paper
4
Kieler Diskussionsbeiträge
4
NBER Working Paper
4
NBER working paper series
4
Oxford economic papers
4
Public finance review : PFR
4
Regensburger Diskussionsbeiträge zur Wirtschaftswissenschaft
4
Vision : journal of Indian taxation
4
Working paper / National Bureau of Economic Research, Inc.
4
CASE network reports
3
Energy economics
3
FinanzArchiv : public finance analysis
3
IMF working papers
3
Ifo-Schnelldienst
3
Schriften zum Umsatzsteuerrecht
3
Stellungnahmen und Berichte WSA / Wirtschafts- und Sozialausschuß, Europäische Gemeinschaften
3
American economic journal : a journal of the American Economic Association
2
Applied economics
2
Betriebs-Berater : BB
2
Bilanz-, Prüfungs- und Steuerwesen
2
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
2
CESifo Working Paper Series
2
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
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ECONIS (ZBW)
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1
Tax incentives and firm pollution
Kong, Dongmin
;
Xiong, Mengxu
;
Qin, Ni
- In:
International tax and public finance
30
(
2023
)
3
,
pp. 784-813
Persistent link: https://www.econbiz.de/10014334912
Saved in:
2
Who pays taxes on basic foodstuffs? : evidence from broadening the VAT base
Lyssiotou, Panayiota Flori
;
Savva, Elena
- In:
International tax and public finance
28
(
2021
)
1
,
pp. 212-247
Persistent link: https://www.econbiz.de/10012428353
Saved in:
3
Export tax rebate and the margins of exports : product-level evidence from a quasi-natural experiment
Lee, Wonkyung
;
Ma, Hong
;
Xu, Yuan
- In:
International tax and public finance
28
(
2021
)
2
,
pp. 386-404
Persistent link: https://www.econbiz.de/10012495964
Saved in:
4
The effect of investment tax incentives : evidence from China’s value-added tax reform
Zhang, Lei
;
Chen, Yuyu
;
He, Zongyan
- In:
International tax and public finance
25
(
2018
)
4
,
pp. 913-945
Persistent link: https://www.econbiz.de/10012033196
Saved in:
5
Taxes in an e-commerce generation
Agrawal, David R.
;
Fox, William F.
- In:
International tax and public finance
24
(
2017
)
5
,
pp. 903-926
Persistent link: https://www.econbiz.de/10011800099
Saved in:
6
A welfare comparison of ad valorem and unit tax regimes
Hoffmann, Magnus
;
Runkel, Marco
- In:
International tax and public finance
23
(
2016
)
1
,
pp. 140-157
Persistent link: https://www.econbiz.de/10011592819
Saved in:
7
Examples of unit tax superiority for a price-discriminating monopolist
Galera, Francisco
;
Álvarez, José Luis
; …
- In:
International tax and public finance
23
(
2016
)
1
,
pp. 158-167
Persistent link: https://www.econbiz.de/10011592823
Saved in:
8
Revenue and welfare effects of financial sector VAT exemption
Büttner, Thiess
;
Erbe, Katharina
- In:
International tax and public finance
21
(
2014
)
6
,
pp. 1028-1050
Persistent link: https://www.econbiz.de/10010529561
Saved in:
9
Optimal tax base with administrative fixed costs
Gauthier, Stéphane
- In:
International tax and public finance
20
(
2013
)
6
,
pp. 961-973
Persistent link: https://www.econbiz.de/10010338366
Saved in:
10
R&D tax incentives : a reappraisal
Inci, Eren
- In:
International tax and public finance
16
(
2009
)
6
,
pp. 797-821
Persistent link: https://www.econbiz.de/10003937712
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