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subject:"Steuerharmonisierung"
~isPartOf:"Berichte aus der Steuerlehre"
~isPartOf:"Current issue review / Library of Parliament, Research Branch"
~isPartOf:"International tax and public finance"
~subject:"EU-Staaten"
~subject:"Tax incentive"
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Search: subject_exact:"Value-added tax"
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Steuerharmonisierung
EU-Staaten
Tax incentive
Umsatzsteuer
59
Sales tax
58
Theorie
17
Theory
17
EU countries
13
VAT
10
Tax harmonization
8
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
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7
Verbrauchsteuer
7
Steuervergünstigung
6
Bestimmungslandprinzip
5
Canada
5
Destination principle
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Deutschland
5
Kanada
5
Steuerpolitik
5
Tax policy
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Value-added tax
5
China
4
E-commerce
4
Electronic Commerce
4
Federalism
4
Finanzverwaltung
4
Fiscal administration
4
Föderalismus
4
Germany
4
Steuerbelastung
4
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Article
18
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7
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2
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22
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Cnossen, Sijbren
4
Domingue, Richard-Philippe
4
Büttner, Thiess
2
Robisch, Martin
2
Alm, James
1
Bird, Richard M.
1
Braml, Martin
1
Chen, Yuyu
1
ElGanainy, Asmaa Adel
1
Erbe, Katharina
1
Felbermayr, Gabriel
1
Forster, Eduard
1
Gendron, Pierre-Pascal
1
Genser, Bernd
1
He, Zongyan
1
Inci, Eren
1
Keen, Michael
1
Kong, Dongmin
1
Lee, Wonkyung
1
Lyssiotou, Panayiota Flori
1
Ma, Hong
1
McLure, Charles E.
1
Qin, Ni
1
Savva, Elena
1
Tassi, Annalisa
1
Xiong, Mengxu
1
Xu, Yuan
1
Zhang, Lei
1
Zodrow, George R.
1
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Berichte aus der Steuerlehre
Current issue review / Library of Parliament, Research Branch
International tax and public finance
Kom / Kommission der Europäischen Gemeinschaften
30
UmsatzsteuerRundschau : UR : Zeitschrift für die gesamte Umsatzsteuerpraxis
26
International VAT monitor : a global guide to sales taxation
24
CESifo working papers
19
Working paper
18
National tax journal
13
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
12
IMF working papers
11
Boston Univ. School of Law, Law and Economics Research Paper
9
Derivatives & financial instruments
9
Ifo-Schnelldienst
9
Umsatzsteuer- und Verkehrsteuer-Recht : UVR
8
FinanzArchiv : public finance analysis
7
CESifo Working Paper
6
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
6
Der Betrieb
6
Festschrift für Wolfram Reiss zum 65. Geburtstag
6
CASE reports
5
CESifo Working Paper Series
5
Diskussionsbeiträge / 2
5
EUCOTAX series on European taxation
5
Europe <Luxembourg> / Documents
5
European financial and accounting journal : EFAJ
5
IMF working paper
5
Regensburger Diskussionsbeiträge zur Wirtschaftswissenschaft
5
Stellungnahmen und Berichte WSA / Wirtschafts- und Sozialausschuß der Europäischen Gemeinschaften
5
Betriebs-Berater : BB
4
British tax review
4
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
4
CASE network reports
4
Danube : law and economics review
4
EC tax review
4
European research studies
4
Finanzwissenschaftliche Schriften
4
Fiscal studies : the journal of the Institute for Fiscal Studies
4
Gelbe Briefe des Instituts für Finanzwissenschaft und Steuerrecht
4
Hacienda pública española : review of public economics
4
Ifo-Studien zur Finanzpolitik
4
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ECONIS (ZBW)
25
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1
VAT fraud and reverse charge : empirical evidence from VAT return data
Büttner, Thiess
;
Tassi, Annalisa
- In:
International tax and public finance
30
(
2023
)
3
,
pp. 849-878
Persistent link: https://www.econbiz.de/10014334934
Saved in:
2
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
Persistent link: https://www.econbiz.de/10012817707
Saved in:
3
The EU self-surplus puzzle : an indication of VAT fraud?
Braml, Martin
;
Felbermayr, Gabriel
- In:
International tax and public finance
29
(
2022
)
5
,
pp. 1075-1097
Persistent link: https://www.econbiz.de/10013438476
Saved in:
4
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:
5
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:
6
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:
7
VAT and agriculture : lessons from Europe
Cnossen, Sijbren
- In:
International tax and public finance
25
(
2018
)
2
,
pp. 519-551
Persistent link: https://www.econbiz.de/10012033078
Saved in:
8
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:
9
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:
10
A proposal to apply the Kiwi-VAT to insurance services in the European Union
Cnossen, Sijbren
- In:
International tax and public finance
20
(
2013
)
5
,
pp. 867-883
Persistent link: https://www.econbiz.de/10010231151
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