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subject:"Steuerharmonisierung"
~isPartOf:"Berichte aus der Steuerlehre"
~isPartOf:"International tax and public finance"
~subject:"Optimal taxation"
~subject:"Steuerreform"
~subject:"Tax incentive"
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Search: subject_exact:"Value-added tax"
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Steuerharmonisierung
Optimal taxation
Steuerreform
Tax incentive
Umsatzsteuer
55
Sales tax
54
Theorie
17
Theory
17
EU countries
13
EU-Staaten
13
VAT
10
Besteuerungsverfahren
7
EU tax law
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EU-Steuerrecht
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Excise tax
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Optimale Besteuerung
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Steuerwirkung
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Tax effects
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Tax reform
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Taxation procedure
7
Verbrauchsteuer
7
Steuervergünstigung
6
Bestimmungslandprinzip
5
Destination principle
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Deutschland
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Steuerpolitik
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Tax policy
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Value-added tax
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China
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E-commerce
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Electronic Commerce
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Finanzverwaltung
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4
Germany
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Steuerbelastung
4
Steuereinnahmen
4
Steuerinzidenz
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Tax burden
4
Tax harmonization
4
Tax incidence
4
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Robisch, Martin
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Bye, Brita
1
Büttner, Thiess
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Chen, Yuyu
1
Erbe, Katharina
1
Forster, Eduard
1
Fox, William F.
1
Galera, Francisco
1
Gauthier, Stéphane
1
He, Zongyan
1
Hoffmann, Magnus
1
Inci, Eren
1
Kong, Dongmin
1
Lee, Wonkyung
1
Liberati, Paolo
1
Lyssiotou, Panayiota Flori
1
Ma, Hong
1
Munk, Knud J.
1
Myles, Gareth D.
1
Qin, Ni
1
Rodríguez-Tejedo, Isabel
1
Runkel, Marco
1
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1
Strøm, Birger
1
Sørensen, Peter Birch
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Xiong, Mengxu
1
Xu, Yuan
1
Zhang, Lei
1
Zodrow, George R.
1
Álvarez, José Luis
1
Åvitsland, Turid
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Berichte aus der Steuerlehre
International tax and public finance
Vision : journal of Indian taxation
22
National tax journal
21
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
20
Kom / Kommission der Europäischen Gemeinschaften
19
NBER working paper series
14
Working paper
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International VAT monitor : a global guide to sales taxation
12
NBER Working Paper
12
CESifo working papers
11
IMF working paper
11
IMF working papers
10
Working paper / National Bureau of Economic Research, Inc.
10
Working papers / National Institute of Public Finance and Policy
9
UmsatzsteuerRundschau : UR : Zeitschrift für die gesamte Umsatzsteuerpraxis
8
Finanzwissenschaftliche Schriften
7
Journal of public economics
7
Public finance review : PFR
7
China economic review : an international journal
6
Umsatzsteuer- und Verkehrsteuer-Recht : UVR
6
Diskussionsbeiträge / 2
5
GST in Australia : looking forward from the first decade ; [... A conference was hosted at RMIT University in Melbourne ...]
5
IMF country report
5
Stellungnahmen und Berichte WSA / Wirtschafts- und Sozialausschuß der Europäischen Gemeinschaften
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ASARC working paper
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Current issue review / Library of Parliament, Research Branch
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DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft
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Europe <Luxembourg> / Documents
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FinanzArchiv : public finance analysis
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Ifo-Schnelldienst
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International review of economics & finance : IREF
4
Kieler Diskussionsbeiträge
4
Oxford economic papers
4
Policy research working paper : WPS
4
Regensburger Diskussionsbeiträge zur Wirtschaftswissenschaft
4
Schriften zum Umsatzsteuerrecht
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The Pakistan development review : PDR
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ECONIS (ZBW)
22
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1
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:
2
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:
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
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:
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
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
Saved in:
7
A welfare comparison of ad valorem and unit tax regimes
Hoffmann, Magnus
;
Runkel, Marco
- In:
International tax and public finance
23
(
2016
)
1
,
pp. 140-157
Persistent link: https://www.econbiz.de/10011592819
Saved in:
8
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:
9
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:
10
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
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