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subject:"Steuerharmonisierung"
~isPartOf:"IMF working paper"
~isPartOf:"International tax and public finance"
~subject:"Finanzverwaltung"
~subject:"Steuervergünstigung"
~type_genre:"Article in journal"
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Search: subject_exact:"Value-added tax"
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Steuerharmonisierung
Finanzverwaltung
Steuervergünstigung
Sales tax
51
Umsatzsteuer
51
Theorie
17
Theory
17
EU countries
12
EU-Staaten
12
VAT
10
Excise tax
7
Optimal taxation
7
Optimale Besteuerung
7
Steuerreform
7
Steuerwirkung
7
Tax effects
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Tax reform
7
Verbrauchsteuer
7
Besteuerungsverfahren
6
EU tax law
6
EU-Steuerrecht
6
Tax incentive
6
Taxation procedure
6
Bestimmungslandprinzip
5
Destination principle
5
Steuerpolitik
5
Tax policy
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Value-added tax
5
China
4
E-commerce
4
Electronic Commerce
4
Fiscal administration
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Steuereinnahmen
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Welfare analysis
4
Wohlfahrtsanalyse
4
Betriebliche Standortwahl
3
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3
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3
European Union
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12
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Büttner, Thiess
1
Chen, Yuyu
1
Cnossen, Sijbren
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Dom, Roel
1
Erbe, Katharina
1
Gauthier, Stéphane
1
Genser, Bernd
1
He, Zongyan
1
Inci, Eren
1
Kong, Dongmin
1
Lee, Wonkyung
1
Lyssiotou, Panayiota Flori
1
Ma, Hong
1
Mascagni, Giulia
1
Mukama, Denis
1
Munk, Knud J.
1
Qin, Ni
1
Santoro, Fabrizio
1
Savva, Elena
1
Xiong, Mengxu
1
Xu, Yuan
1
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1
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IMF working paper
International tax and public finance
National tax journal
14
International VAT monitor : a global guide to sales taxation
10
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
10
Vision : journal of Indian taxation
8
UmsatzsteuerRundschau : UR : Zeitschrift für die gesamte Umsatzsteuerpraxis
7
Kom / Kommission der Europäischen Gemeinschaften
5
Umsatzsteuer- und Verkehrsteuer-Recht : UVR
5
Canadian tax journal
3
Energy economics
3
Ifo-Schnelldienst
3
Journal of public economics
3
Public budgeting & finance
3
Applied economics
2
Betriebs-Berater : BB
2
British tax review
2
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
2
China economic review : an international journal
2
Communications faites au Colloque sur la Modélisation de la Politique Fiscale : Rome, 30 novembre et 1 décembre 1989
2
DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft
2
Emerging markets, finance and trade : EMFT
2
European economic review : EER
2
European financial and accounting journal : EFAJ
2
European taxation : official journal of the Confédération Fiscale Européenne
2
Hacienda pública española : review of public economics
2
Intertax : international tax review
2
Oxford economic papers
2
Politica economica : rivista di studi e ricerche per la politica economica
2
Public finance review : PFR
2
Umsatzsteuerkongreß-Bericht / Verein zur Wissenschaftlichen Pflege des Umsatzsteuerrechts : Referate u. Diskussionsprotokolle d. Regensburger Hochschultage für das Umsatzsteuerrecht in der Praxis
2
Vierteljahrshefte zur Wirtschaftsforschung
2
Wirtschaftswissenschaftliches Studium : WiSt ; Zeitschrift für Studium und Forschung
2
Accounting & taxation : AT
1
Advances in taxation
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Agricultural finance review
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American economic journal : a journal of the American Economic Association
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American journal of finance and accounting
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Appraisal journal
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Atlantic economic journal : AEJ
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Ausgewählte Studien
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ECONIS (ZBW)
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1
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:
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
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:
7
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
Saved in:
8
R&D tax incentives : a reappraisal
Inci, Eren
- In:
International tax and public finance
16
(
2009
)
6
,
pp. 797-821
Persistent link: https://www.econbiz.de/10003937712
Saved in:
9
Tax-tariff reform with costs of tax administration
Munk, Knud J.
- In:
International tax and public finance
15
(
2008
)
6
,
pp. 647-667
Persistent link: https://www.econbiz.de/10003804340
Saved in:
10
Coordinating VATs between EU member states
Genser, Bernd
- In:
International tax and public finance
10
(
2003
)
6
,
pp. 735-752
Persistent link: https://www.econbiz.de/10001838279
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