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subject:"Steuerharmonisierung"
~isPartOf:"Berichte aus der Steuerlehre"
~isPartOf:"International tax and public finance"
~subject:"China"
~subject:"E-commerce"
~subject:"Steuerreform"
~subject:"Tax policy"
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Search: subject_exact:"Value-added tax"
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Steuerharmonisierung
China
E-commerce
Steuerreform
Tax policy
Umsatzsteuer
58
Sales tax
57
Theorie
18
Theory
18
EU countries
14
EU-Staaten
14
VAT
11
Besteuerungsverfahren
7
EU tax law
7
EU-Steuerrecht
7
Excise tax
7
Optimal taxation
7
Optimale Besteuerung
7
Steuerwirkung
7
Tax effects
7
Tax reform
7
Taxation procedure
7
Verbrauchsteuer
7
Bestimmungslandprinzip
6
Destination principle
6
Steuervergünstigung
6
Tax incentive
6
Value-added tax
6
Deutschland
5
Electronic Commerce
5
Steuereinnahmen
5
Steuerpolitik
5
Tax harmonization
5
Tax revenue
5
Finanzverwaltung
4
Fiscal administration
4
Germany
4
Rules of origin
4
Steuerbelastung
4
Steuerinzidenz
4
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3
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Article
20
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3
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20
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3
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3
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20
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Cnossen, Sijbren
3
McLure, Charles E.
2
Robisch, Martin
2
Acosta Ormaechea, Santiago Leonardo Enrique
1
Agrawal, David R.
1
Aiura, Hiroshi
1
Bye, Brita
1
Chen, Yuyu
1
Davies, Ronald B.
1
Forster, Eduard
1
Fox, William F.
1
He, Zongyan
1
Kong, Dongmin
1
Lahiri, Sajal
1
Lee, Wonkyung
1
Li, Jianjun
1
Liberati, Paolo
1
Lyssiotou, Panayiota Flori
1
Ma, Hong
1
Morozumi, Atsuyoshi
1
Munk, Knud J.
1
Nasim, Anjum
1
Ogawa, Hikaru
1
Olivera, Javier
1
Paz, Lourenço Senne
1
Qin, Ni
1
Savva, Elena
1
Strøm, Birger
1
Van Kerm, Philippe
1
Wang, Xuan
1
Xiong, Mengxu
1
Xu, Yuan
1
Zhang, Lei
1
Zodrow, George R.
1
Åvitsland, Turid
1
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Berichte aus der Steuerlehre
International tax and public finance
National tax journal
33
NBER working paper series
25
CESifo working papers
22
Vision : journal of Indian taxation
22
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
21
Working paper
20
International VAT monitor : a global guide to sales taxation
18
NBER Working Paper
18
Working paper / National Bureau of Economic Research, Inc.
18
Kom / Kommission der Europäischen Gemeinschaften
16
IMF working papers
13
China economic review : an international journal
11
UmsatzsteuerRundschau : UR : Zeitschrift für die gesamte Umsatzsteuerpraxis
10
Working papers / National Institute of Public Finance and Policy
10
IMF working paper
9
Umsatzsteuer- und Verkehrsteuer-Recht : UVR
8
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
7
Finanzwissenschaftliche Schriften
7
CESifo Working Paper Series
6
Economie & prévision : EP
6
International review of economics & finance : IREF
6
Intertax : international tax review
6
Journal of state taxation
6
Policy research working paper : WPS
6
Public finance review : PFR
6
Tax law review
6
Applied economics
5
Economic modelling
5
GST in Australia : looking forward from the first decade ; [... A conference was hosted at RMIT University in Melbourne ...]
5
IMF country report
5
Journal of public economics
5
Stellungnahmen und Berichte WSA / Wirtschafts- und Sozialausschuß der Europäischen Gemeinschaften
5
Tax policy and the economy
5
ASARC working paper
4
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
DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft
4
Discussion paper series / Philippine Institute for Development Studies
4
Economic developments in India : quarterly update : analysis, reports, policy documents
4
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ECONIS (ZBW)
23
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1
Does e-commerce ease or intensify tax competition? : destination principle versus origin principle
Aiura, Hiroshi
;
Ogawa, Hikaru
- In:
International tax and public finance
31
(
2024
)
3
,
pp. 702-735
Persistent link: https://www.econbiz.de/10015056390
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 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:
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
Public support for tax policies in COVID-19 times : evidence from Luxembourg
Olivera, Javier
;
Van Kerm, Philippe
- In:
International tax and public finance
29
(
2022
)
6
,
pp. 1395-1418
Persistent link: https://www.econbiz.de/10013541993
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
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:
8
Does VAT have higher tax compliance than a turnover tax? : evidence from China
Li, Jianjun
;
Wang, Xuan
- In:
International tax and public finance
27
(
2020
)
2
,
pp. 280-311
Persistent link: https://www.econbiz.de/10012226525
Saved in:
9
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:
10
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
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