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subject:"Steuerharmonisierung"
~isPartOf:"Berichte aus der Steuerlehre"
~isPartOf:"British tax review"
~isPartOf:"International tax and public finance"
~subject:"Steuervergünstigung"
~subject:"Tax incentive"
~subject:"Theorie"
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Search: subject_exact:"Value-added tax"
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Steuerharmonisierung
Steuervergünstigung
Tax incentive
Theorie
Umsatzsteuer
67
Sales tax
66
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
Optimale Besteuerung
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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1
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Article
24
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3
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24
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24
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3
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2
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2
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2
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English
24
German
3
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Keen, Michael
2
Robisch, Martin
2
Acosta Ormaechea, Santiago Leonardo Enrique
1
Basu, Subhajit
1
Bird, Richard M.
1
Büttner, Thiess
1
Chen, Yuyu
1
Cnossen, Sijbren
1
Colangelo, Giuseppe
1
Coleclough, S. D.
1
Erbe, Katharina
1
Fehr, Hans
1
Forster, Eduard
1
Galera, Francisco
1
Galmarini, Umberto
1
Gauthier, Stéphane
1
Gendron, Pierre-Pascal
1
He, Zongyan
1
Hoon, Hian Teck
1
Inci, Eren
1
Kanbur, Ravi
1
Kong, Dongmin
1
Lee, Wonkyung
1
Lyssiotou, Panayiota Flori
1
Ma, Hong
1
McLure, Charles E.
1
Morozumi, Atsuyoshi
1
Munk, Knud J.
1
Myles, Gareth D.
1
Phelps, Edmund S.
1
Qin, Ni
1
Richter, Wolfram F.
1
Rodríguez-Tejedo, Isabel
1
Savva, Elena
1
Smith, Stephen
1
Sørensen, Peter Birch
1
Xiong, Mengxu
1
Xu, Yuan
1
Zhang, Lei
1
Zodrow, George R.
1
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Berichte aus der Steuerlehre
British tax review
International tax and public finance
National tax journal
22
Kom / Kommission der Europäischen Gemeinschaften
18
CESifo working papers
17
Working paper
13
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
12
International VAT monitor : a global guide to sales taxation
11
Finanzwissenschaftliche Schriften
10
Journal of public economics
10
NBER Working Paper
10
NBER working paper series
10
Public finance review : PFR
10
Working paper / National Bureau of Economic Research, Inc.
10
UmsatzsteuerRundschau : UR : Zeitschrift für die gesamte Umsatzsteuerpraxis
8
CESifo Working Paper Series
7
IMF working papers
7
Diskussionsbeiträge / 2
6
FinanzArchiv : public finance analysis
5
Hacienda pública española : review of public economics
5
IMF working paper
5
Public finance
5
Research paper / University of Melbourne, Department of Economics
5
Stellungnahmen und Berichte WSA / Wirtschafts- und Sozialausschuß der Europäischen Gemeinschaften
5
Tax law review
5
Umsatzsteuer- und Verkehrsteuer-Recht : UVR
5
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
4
Current issue review / Library of Parliament, Research Branch
4
Discussion papers / Deutsches Institut für Wirtschaftsforschung
4
Economic modelling
4
Europe <Luxembourg> / Documents
4
European economic review : EER
4
Journal of public economic theory
4
Kieler Diskussionsbeiträge
4
Public finance quarterly : PFQ
4
Regensburger Diskussionsbeiträge zur Wirtschaftswissenschaft
4
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
4
Vision : journal of Indian taxation
4
Working papers
4
Applied economics
3
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ECONIS (ZBW)
27
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1
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
Persistent link: https://www.econbiz.de/10012703912
Saved in:
2
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:
3
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:
4
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:
5
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:
6
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:
7
Thresholds, informality, and partitions of compliance
Kanbur, Ravi
;
Keen, Michael
- In:
International tax and public finance
21
(
2014
)
4
,
pp. 536-559
Persistent link: https://www.econbiz.de/10011303166
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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