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subject:"Steuerharmonisierung"
~isPartOf:"Berichte aus der Steuerlehre"
~isPartOf:"International tax and public finance"
~subject:"China"
~subject:"Steuerreform"
~subject:"Value-added tax"
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Search: subject_exact:"Value-added tax"
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Steuerharmonisierung
China
Steuerreform
Value-added tax
Umsatzsteuer
55
Sales tax
54
Theorie
17
Theory
17
EU countries
13
EU-Staaten
13
VAT
10
Besteuerungsverfahren
7
EU tax law
7
EU-Steuerrecht
7
Excise tax
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Optimal taxation
7
Optimale Besteuerung
7
Steuerwirkung
7
Tax effects
7
Tax reform
7
Taxation procedure
7
Verbrauchsteuer
7
Steuervergünstigung
6
Tax incentive
6
Bestimmungslandprinzip
5
Destination principle
5
Deutschland
5
Steuerpolitik
5
Tax policy
5
E-commerce
4
Electronic Commerce
4
Finanzverwaltung
4
Fiscal administration
4
Germany
4
Steuerbelastung
4
Steuereinnahmen
4
Steuerinzidenz
4
Tax burden
4
Tax harmonization
4
Tax incidence
4
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Article
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Cnossen, Sijbren
3
Robisch, Martin
2
Benedek, Dora
1
Bye, Brita
1
Büttner, Thiess
1
Chen, Yuyu
1
Dom, Roel
1
Forster, Eduard
1
He, Zongyan
1
Keen, Michael
1
Kong, Dongmin
1
Lee, Wonkyung
1
Li, Jianjun
1
Liberati, Paolo
1
Lyssiotou, Panayiota Flori
1
Ma, Hong
1
Mascagni, Giulia
1
Mooij, Ruud A. de
1
Mukama, Denis
1
Munk, Knud J.
1
Qin, Ni
1
Santoro, Fabrizio
1
Savva, Elena
1
Strøm, Birger
1
Tassi, Annalisa
1
Ufier, Alex
1
Wang, Xuan
1
Wingender, Philippe
1
Xiong, Mengxu
1
Xu, Yuan
1
Zhang, Lei
1
Åvitsland, Turid
1
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Berichte aus der Steuerlehre
International tax and public finance
Vision : journal of Indian taxation
20
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
20
Kom / Kommission der Europäischen Gemeinschaften
16
NBER working paper series
16
National tax journal
14
International VAT monitor : a global guide to sales taxation
13
NBER Working Paper
13
China economic review : an international journal
11
Working paper / National Bureau of Economic Research, Inc.
11
IMF working paper
9
Working paper
9
Working papers / National Institute of Public Finance and Policy
9
IMF working papers
8
CESifo working papers
7
Finanzwissenschaftliche Schriften
7
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
UmsatzsteuerRundschau : UR : Zeitschrift für die gesamte Umsatzsteuerpraxis
6
Economic modelling
5
GST in Australia : looking forward from the first decade ; [... A conference was hosted at RMIT University in Melbourne ...]
5
Stellungnahmen und Berichte WSA / Wirtschafts- und Sozialausschuß der Europäischen Gemeinschaften
5
ASARC working paper
4
Applied economics
4
Applied economics letters
4
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
4
Current issue review / Library of Parliament, Research Branch
4
DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft
4
Economie & prévision : EP
4
Emerging markets, finance and trade : EMFT
4
IDB Publications (Working Papers)
4
Review of development economics
4
Schriften zum Umsatzsteuerrecht
4
The Pakistan development review : PDR
4
Background paper / Library of Parliament, Research Branch
3
China & world economy
3
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ECONIS (ZBW)
18
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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 VAT in practice : equity, enforcement, and complexity
Mascagni, Giulia
;
Dom, Roel
;
Santoro, Fabrizio
;
Mukama, …
- In:
International tax and public finance
30
(
2023
)
2
,
pp. 525-563
Persistent link: https://www.econbiz.de/10014253628
Saved in:
3
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:
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
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:
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
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:
8
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:
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
The effect of VATs on government balance sheets
Ufier, Alex
- In:
International tax and public finance
24
(
2017
)
6
,
pp. 1141-1173
Persistent link: https://www.econbiz.de/10011800138
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