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subject:"Steuerharmonisierung"
~isPartOf:"Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)"
~isPartOf:"Finanzwissenschaftliche Schriften"
~isPartOf:"International tax and public finance"
~subject:"EU countries"
~subject:"Umsatzsteuer"
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Search: subject_exact:"Value-added tax"
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Steuerharmonisierung
EU countries
Umsatzsteuer
Sales tax
79
Theorie
25
Theory
25
EU-Staaten
20
Excise tax
13
Steuerreform
13
Verbrauchsteuer
13
Tax reform
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Steuerwirkung
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Tax effects
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Optimale Besteuerung
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VAT
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Optimal taxation
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Steuerpolitik
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Einkommensteuer
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Besteuerungsverfahren
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Deutschland
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Bestimmungslandprinzip
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China
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Destination principle
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Rules of origin
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Ursprungsregeln
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Value-added tax
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Cnossen, Sijbren
6
Bird, Richard M.
4
Keen, Michael
4
McLure, Charles E.
4
Büttner, Thiess
3
Gendron, Pierre-Pascal
3
Kaiser, Helmut
3
Ermschel, Ulrich
2
Gottfried, Peter
2
Grambeck, Hans-Martin
2
Hahn, Walter
2
Acosta Ormaechea, Santiago Leonardo Enrique
1
Agrawal, David R.
1
Alm, James
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Angelov, Nikolay
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Athiphat Muthitacharoen
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Benedek, Dora
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Braml, Martin
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Bye, Brita
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Chen, Shawn Xiaoguang
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Chen, Yuyu
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Colangelo, Giuseppe
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Davies, Ronald B.
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Dom, Roel
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Due, John Fitzgerald
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ElGanainy, Asmaa Adel
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Erbe, Katharina
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Fehr, Hans
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Felbermayr, Gabriel
1
Fox, William F.
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Galera, Francisco
1
Galmarini, Umberto
1
Gauthier, Stéphane
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Genser, Bernd
1
Govinda Rao, Marapalli
1
Grousset, Anne
1
He, Zongyan
1
Hellerstein, Walter
1
Herger, Nils
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Hoffmann, Magnus
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Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
Finanzwissenschaftliche Schriften
International tax and public finance
International VAT monitor : a global guide to sales taxation
112
National tax journal
103
CESifo working papers
63
NBER working paper series
54
Working paper
53
IMF working papers
48
UmsatzsteuerRundschau : UR : Zeitschrift für die gesamte Umsatzsteuerpraxis
46
Working paper / National Bureau of Economic Research, Inc.
46
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
45
NBER Working Paper
43
Vision : journal of Indian taxation
40
Journal of state taxation
30
Kom / Kommission der Europäischen Gemeinschaften
30
Public finance review : PFR
30
IMF working paper
29
Journal of public economics
24
Public budgeting & finance
24
CESifo Working Paper Series
23
Ifo-Schnelldienst
21
DRD discussion paper
20
Boston Univ. School of Law, Law and Economics Research Paper
18
IMF country report
18
Applied economics
17
Canadian tax journal
17
Der Betrieb
17
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
17
Working papers / National Institute of Public Finance and Policy
17
CESifo Working Paper
16
Wirtschaft und Statistik : WISTA
16
Derivatives & financial instruments
14
Fiscal studies : the journal of the Institute for Fiscal Studies
14
GST in Australia : looking forward from the first decade ; [... A conference was hosted at RMIT University in Melbourne ...]
14
IMF Working Paper
14
SpringerLink / Bücher
14
FinanzArchiv : public finance analysis
13
Hacienda pública española : review of public economics
13
British tax review
12
Discussion papers / CEPR
12
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ECONIS (ZBW)
79
USB Cologne (EcoSocSci)
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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
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:
5
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:
6
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:
7
The impact of Covid-19 on economic activity : evidence from administrative tax registers
Angelov, Nikolay
;
Waldenström, Daniel
- In:
International tax and public finance
30
(
2023
)
6
,
pp. 1718-1746
Persistent link: https://www.econbiz.de/10014437298
Saved in:
8
What impairs the "money machine" of VAT in developing countries?
Mudiyanselage, Harsha Konara
;
Chen, Shawn Xiaoguang
- In:
International tax and public finance
29
(
2022
)
5
,
pp. 1128-1159
Persistent link: https://www.econbiz.de/10013438479
Saved in:
9
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:
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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