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subject:"Steuerharmonisierung"
~isPartOf:"Berichte aus der Steuerlehre"
~isPartOf:"International tax and public finance"
~subject:"China"
~subject:"Steuerreform"
~subject:"Steuervergünstigung"
~subject:"Tax policy"
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Search: subject_exact:"Value-added tax"
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Steuerharmonisierung
China
Steuerreform
Steuervergünstigung
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
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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19
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Cnossen, Sijbren
3
Robisch, Martin
2
Acosta Ormaechea, Santiago Leonardo Enrique
1
Aiura, Hiroshi
1
Bye, Brita
1
Büttner, Thiess
1
Chen, Yuyu
1
Davies, Ronald B.
1
Erbe, Katharina
1
Forster, Eduard
1
He, Zongyan
1
Inci, Eren
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
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Paz, Lourenço Senne
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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
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Berichte aus der Steuerlehre
International tax and public finance
National tax journal
29
NBER working paper series
24
Vision : journal of Indian taxation
23
Working paper
22
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
21
Kom / Kommission der Europäischen Gemeinschaften
19
NBER Working Paper
18
Working paper / National Bureau of Economic Research, Inc.
18
CESifo working papers
16
IMF working papers
15
International VAT monitor : a global guide to sales taxation
15
China economic review : an international journal
11
IMF working paper
10
Working papers / National Institute of Public Finance and Policy
10
UmsatzsteuerRundschau : UR : Zeitschrift für die gesamte Umsatzsteuerpraxis
8
Finanzwissenschaftliche Schriften
7
Economie & prévision : EP
6
GST in Australia : looking forward from the first decade ; [... A conference was hosted at RMIT University in Melbourne ...]
6
IMF country report
6
International review of economics & finance : IREF
6
Journal of public economics
6
Policy research working paper : WPS
6
Umsatzsteuer- und Verkehrsteuer-Recht : UVR
6
Applied economics
5
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
5
CESifo Working Paper Series
5
Economic modelling
5
Ifo-Schnelldienst
5
Intertax : international tax review
5
Public finance review : PFR
5
Stellungnahmen und Berichte WSA / Wirtschafts- und Sozialausschuß der Europäischen Gemeinschaften
5
Working paper series
5
ASARC working paper
4
Current issue review / Library of Parliament, Research Branch
4
DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft
4
Diskussionsbeiträge / 2
4
Economic developments in India : quarterly update : analysis, reports, policy documents
4
Emerging markets, finance & trade : a journal of the Society for the Study of Emerging Markets
4
Europe <Luxembourg> / Documents
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ECONIS (ZBW)
22
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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
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
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