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subject:"Steuerharmonisierung"
~isPartOf:"Berichte aus der Steuerlehre"
~isPartOf:"International tax and public finance"
~isPartOf:"Public finance"
~subject:"Tax effects"
~subject:"Theorie"
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Search: subject_exact:"Value-added tax"
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Steuerharmonisierung
Tax effects
Theorie
Umsatzsteuer
61
Sales tax
60
Theory
21
EU countries
13
EU-Staaten
13
VAT
10
Excise tax
8
Steuerwirkung
8
Verbrauchsteuer
8
Besteuerungsverfahren
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EU tax law
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EU-Steuerrecht
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Optimal taxation
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Optimale Besteuerung
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Steuerreform
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Steuervergünstigung
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Tax incentive
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Tax reform
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Taxation procedure
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Bestimmungslandprinzip
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Destination principle
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Steuerpolitik
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Value-added tax
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Steuerbelastung
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Steuereinnahmen
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4
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28
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28
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Keen, Michael
3
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1
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1
Benedek, Dora
1
Bird, Richard M.
1
Chen, Yuyu
1
Cnossen, Sijbren
1
Colangelo, Giuseppe
1
Das-Gupta, Arindam
1
Erbe, Katharina
1
Fedeli, Silvia
1
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1
Forster, Eduard
1
Galera, Francisco
1
Galmarini, Umberto
1
Gang, Ira N.
1
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1
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1
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Inci, Eren
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1
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1
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1
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1
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Berichte aus der Steuerlehre
International tax and public finance
Public finance
National tax journal
22
CESifo working papers
20
NBER working paper series
20
Working paper / National Bureau of Economic Research, Inc.
17
Kom / Kommission der Europäischen Gemeinschaften
15
NBER Working Paper
15
Public finance review : PFR
11
Finanzwissenschaftliche Schriften
10
International VAT monitor : a global guide to sales taxation
10
IMF working papers
9
Journal of public economics
9
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
9
Working paper
9
CESifo Working Paper Series
7
Hacienda pública española : review of public economics
7
Applied economics
6
Discussion paper / Centre for Economic Policy Research
6
UmsatzsteuerRundschau : UR : Zeitschrift für die gesamte Umsatzsteuerpraxis
6
Diskussionsbeiträge / 2
5
FinanzArchiv : public finance analysis
5
IMF working paper
5
Public finance quarterly : PFQ
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
Canadian tax journal
4
Current issue review / Library of Parliament, Research Branch
4
Discussion papers / CEPR
4
Discussion papers / Deutsches Institut für Wirtschaftsforschung
4
European economic review : EER
4
Journal of economics
4
Journal of public economic theory
4
Kieler Diskussionsbeiträge
4
Research paper / University of Melbourne, Department of Economics
4
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
4
Working papers
4
American economic journal : a journal of the American Economic Association
3
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ECONIS (ZBW)
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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
The impact of Covid-19 on economic activity : evidence from administrative tax registers
Angelov, Nikolay
;
Waldenström, Daniel
- In:
International tax and public finance
30
(
2023
)
6
,
pp. 1718-1746
Persistent link: https://www.econbiz.de/10014437298
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
Varieties of VAT pass through
Benedek, Dora
;
Mooij, Ruud A. de
;
Keen, Michael
; …
- In:
International tax and public finance
27
(
2020
)
4
,
pp. 890-930
Persistent link: https://www.econbiz.de/10012292969
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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