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subject:"Steuerharmonisierung"
~isPartOf:"Berichte aus der Steuerlehre"
~isPartOf:"International tax and public finance"
~subject:"China"
~subject:"EU countries"
~subject:"Steuerreform"
~subject:"Tax policy"
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Search: subject_exact:"Value-added tax"
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Steuerharmonisierung
China
EU countries
Steuerreform
Tax policy
Umsatzsteuer
58
Sales tax
57
Theorie
18
Theory
18
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
E-commerce
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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Article
27
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3
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27
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27
Conference paper
4
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4
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27
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Cnossen, Sijbren
5
Büttner, Thiess
2
Robisch, Martin
2
Acosta Ormaechea, Santiago Leonardo Enrique
1
Aiura, Hiroshi
1
Alm, James
1
Bird, Richard M.
1
Braml, Martin
1
Bye, Brita
1
Chen, Yuyu
1
Davies, Ronald B.
1
ElGanainy, Asmaa Adel
1
Erbe, Katharina
1
Felbermayr, Gabriel
1
Forster, Eduard
1
Gendron, Pierre-Pascal
1
Genser, Bernd
1
Haucap, Justus
1
He, Zongyan
1
Keen, Michael
1
Kong, Dongmin
1
Lahiri, Sajal
1
Lee, Wonkyung
1
Li, Jianjun
1
Liberati, Paolo
1
Lyssiotou, Panayiota Flori
1
Ma, Hong
1
McLure, Charles E.
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
Tassi, Annalisa
1
Van Kerm, Philippe
1
Wang, Xuan
1
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Berichte aus der Steuerlehre
International tax and public finance
International VAT monitor : a global guide to sales taxation
30
Kom / Kommission der Europäischen Gemeinschaften
30
Working paper
29
CESifo working papers
27
UmsatzsteuerRundschau : UR : Zeitschrift für die gesamte Umsatzsteuerpraxis
27
NBER working paper series
26
National tax journal
24
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
23
Vision : journal of Indian taxation
20
NBER Working Paper
19
Working paper / National Bureau of Economic Research, Inc.
19
IMF working papers
17
China economic review : an international journal
11
IMF working paper
11
Working papers / National Institute of Public Finance and Policy
10
Boston Univ. School of Law, Law and Economics Research Paper
9
Derivatives & financial instruments
9
Finanzwissenschaftliche Schriften
9
Ifo-Schnelldienst
9
CESifo Working Paper Series
8
Der Betrieb
8
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
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
7
FinanzArchiv : European journal of public finance
7
Applied economics
6
CESifo Working Paper
6
Economic modelling
6
Economie & prévision : EP
6
Festschrift für Wolfram Reiss zum 65. Geburtstag
6
International review of economics & finance : IREF
6
Intertax : international tax review
6
Policy research working paper : WPS
6
Public finance review : PFR
6
CASE reports
5
EUCOTAX series on European taxation
5
Europe <Luxembourg> / Documents
5
Fiscal studies : the journal of the Institute for Fiscal Studies
5
GST in Australia : looking forward from the first decade ; [... A conference was hosted at RMIT University in Melbourne ...]
5
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ECONIS (ZBW)
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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
VAT pass-through : the case of a large and permanent reduction in the market for menstrual hygiene products
Haucap, Justus
- In:
International tax and public finance
31
(
2024
)
1
,
pp. 160-202
Persistent link: https://www.econbiz.de/10015056344
Saved in:
3
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:
4
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:
5
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:
6
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:
7
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:
8
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:
9
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:
10
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
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