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subject:"Steuerharmonisierung"
~isPartOf:"Berichte aus der Steuerlehre"
~isPartOf:"Hacienda pública española : review of public economics"
~isPartOf:"International tax and public finance"
~isPartOf:"Schriften zum Umsatzsteuerrecht"
~subject:"EU-Staaten"
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Search: subject_exact:"Value-added tax"
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Steuerharmonisierung
EU-Staaten
Umsatzsteuer
74
Sales tax
72
Theorie
21
Theory
21
EU countries
20
Steuerwirkung
11
Tax effects
11
VAT
10
EU tax law
9
EU-Steuerrecht
9
Steuerreform
9
Tax reform
9
Besteuerungsverfahren
8
Excise tax
8
Tax harmonization
8
Taxation procedure
8
Verbrauchsteuer
8
Deutschland
7
Optimal taxation
7
Optimale Besteuerung
7
Germany
6
Spain
6
Spanien
6
Steuervergünstigung
6
Tax incentive
6
Bestimmungslandprinzip
5
Destination principle
5
Steuerbelastung
5
Steuerpolitik
5
Tax burden
5
Tax policy
5
Value-added tax
5
China
4
Criminal tax law
4
E-commerce
4
Electronic Commerce
4
Europäische Union
4
Finanzverwaltung
4
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17
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7
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17
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5
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3
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3
Collection of articles of several authors
1
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English
14
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7
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4
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Cnossen, Sijbren
4
Büttner, Thiess
2
Robisch, Martin
2
Theile, Carsten
2
Alm, James
1
Bird, Richard M.
1
Braml, Martin
1
Briz de Labra, Ricardo
1
Carbajo Vasco, Domingo
1
ElGanainy, Asmaa Adel
1
Erbe, Katharina
1
Felbermayr, Gabriel
1
Forster, Eduard
1
Gendron, Pierre-Pascal
1
Genser, Bernd
1
Keen, Michael
1
Lyssiotou, Panayiota Flori
1
McLure, Charles E.
1
Menner, Stefan
1
Molina Morales, Agustín
1
Nieskens, Hans
1
Pueyo Masó, José A.
1
Savva, Elena
1
Sánchez Maldonado, José
1
Tassi, Annalisa
1
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Vereinigung zur Wissenschaftlichen Pflege des Umsatzsteuerrechts
2
UmsatzsteuerForum e.V.
1
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Berichte aus der Steuerlehre
Hacienda pública española : review of public economics
International tax and public finance
Schriften zum Umsatzsteuerrecht
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
17
Working paper
14
IMF working papers
10
Boston Univ. School of Law, Law and Economics Research Paper
9
Derivatives & financial instruments
9
Ifo-Schnelldienst
8
Umsatzsteuer- und Verkehrsteuer-Recht : UVR
8
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
8
National tax journal
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
FinanzArchiv : public finance analysis
6
CASE reports
5
EUCOTAX series on European taxation
5
Europe <Luxembourg> / Documents
5
Stellungnahmen und Berichte WSA / Wirtschafts- und Sozialausschuß der Europäischen Gemeinschaften
5
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
CESifo Working Paper Series
4
Current issue review / Library of Parliament, Research Branch
4
Danube : law and economics review
4
Diskussionsbeiträge / 2
4
EC tax review
4
European financial and accounting journal : EFAJ
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
IMF working paper
4
Ifo-Studien zur Finanzpolitik
4
Intereconomics : review of European economic policy
4
NBER working paper series
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ECONIS (ZBW)
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USB Cologne (EcoSocSci)
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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
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:
5
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:
6
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:
7
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
Saved in:
8
Value-added taxation and consumption
Alm, James
;
ElGanainy, Asmaa Adel
- In:
International tax and public finance
20
(
2013
)
1
,
pp. 105-128
Persistent link: https://www.econbiz.de/10009721202
Saved in:
9
Deutsche Umsatzsteuer im europäischen Kontext : Festgabe 25 Jahre UmsatzsteuerForum
Nieskens, Hans
(
ed.
)
-
2008
Persistent link: https://www.econbiz.de/10003718243
Saved in:
10
VAT attacks!
Keen, Michael
- In:
International tax and public finance
14
(
2007
)
4
,
pp. 365-381
Persistent link: https://www.econbiz.de/10003521314
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