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subject:"Steuerharmonisierung"
~isPartOf:"IMF working paper"
~isPartOf:"International tax and public finance"
~subject:"Steuervergünstigung"
~subject:"Tax reform"
~type_genre:"Article in journal"
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Search: subject_exact:"Value-added tax"
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Steuerharmonisierung
Steuervergünstigung
Tax reform
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
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Steuerwirkung
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Tax effects
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Verbrauchsteuer
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Besteuerungsverfahren
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EU tax law
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EU-Steuerrecht
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Tax incentive
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Taxation procedure
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Bestimmungslandprinzip
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Destination principle
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Steuerpolitik
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Value-added tax
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China
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Finanzverwaltung
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Fiscal administration
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Steuereinnahmen
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Welfare analysis
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Wohlfahrtsanalyse
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Betriebliche Standortwahl
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Cnossen, Sijbren
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Bye, Brita
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Büttner, Thiess
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Chen, Yuyu
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Erbe, Katharina
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He, Zongyan
1
Inci, Eren
1
Kong, Dongmin
1
Lee, Wonkyung
1
Liberati, Paolo
1
Lyssiotou, Panayiota Flori
1
Ma, Hong
1
Munk, Knud J.
1
Qin, Ni
1
Savva, Elena
1
Strøm, Birger
1
Xiong, Mengxu
1
Xu, Yuan
1
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1
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IMF working paper
International tax and public finance
Vision : journal of Indian taxation
22
National tax journal
21
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
20
International VAT monitor : a global guide to sales taxation
12
UmsatzsteuerRundschau : UR : Zeitschrift für die gesamte Umsatzsteuerpraxis
8
China economic review : an international journal
6
Umsatzsteuer- und Verkehrsteuer-Recht : UVR
6
Journal of public economics
5
Kom / Kommission der Europäischen Gemeinschaften
5
Applied economics
4
DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft
4
Economie & prévision : EP
4
Ifo-Schnelldienst
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International review of economics & finance : IREF
4
Oxford economic papers
4
Public finance review : PFR
4
The Pakistan development review : PDR
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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)
3
Canadian tax journal
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Economic developments in India : quarterly update : analysis, reports, policy documents
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Hacienda pública española : review of public economics
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2
Asian economic papers
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Betriebs-Berater : BB
2
British tax review
2
China journal of accounting research : CJAR
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Communications faites au Colloque sur la Modélisation de la Politique Fiscale : Rome, 30 novembre et 1 décembre 1989
2
De economist : Netherlands economic review ; quarterly review of the Royal Netherlands Economic Association
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Der Betrieb
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ECONIS (ZBW)
13
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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
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
Preparing the way for a modern GST in India
Cnossen, Sijbren
- In:
International tax and public finance
20
(
2013
)
4
,
pp. 715-723
Persistent link: https://www.econbiz.de/10009790165
Saved in:
8
Welfare effects of VAT reforms : a general equilibrium analysis
Bye, Brita
;
Strøm, Birger
;
Åvitsland, Turid
- In:
International tax and public finance
19
(
2012
)
3
,
pp. 368-392
Persistent link: https://www.econbiz.de/10009621308
Saved in:
9
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:
10
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
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