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subject:"Steuerharmonisierung"
~isPartOf:"International tax and public finance"
~subject:"EU countries"
~subject:"Steuervergünstigung"
~subject:"Theory"
~type_genre:"Aufsatz in Zeitschrift"
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Search: subject_exact:"Value-added tax"
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Steuerharmonisierung
EU countries
Steuervergünstigung
Theory
Sales tax
51
Umsatzsteuer
51
Theorie
17
EU-Staaten
12
VAT
10
Excise tax
7
Optimal taxation
7
Optimale Besteuerung
7
Steuerreform
7
Steuerwirkung
7
Tax effects
7
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
5
Value-added tax
5
China
4
E-commerce
4
Electronic Commerce
4
Finanzverwaltung
4
Fiscal administration
4
Steuereinnahmen
4
Tax revenue
4
Welfare analysis
4
Wohlfahrtsanalyse
4
Betriebliche Standortwahl
3
Criminal tax law
3
Developing countries
3
Entwicklungsländer
3
European Union
3
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Article
32
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Aufsatz in Zeitschrift
Article in journal
32
Conference paper
2
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2
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English
32
Author
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Cnossen, Sijbren
4
Keen, Michael
3
Bird, Richard M.
2
Büttner, Thiess
2
Gendron, Pierre-Pascal
2
McLure, Charles E.
2
Acosta Ormaechea, Santiago Leonardo Enrique
1
Alm, James
1
Braml, Martin
1
Chen, Yuyu
1
Colangelo, Giuseppe
1
ElGanainy, Asmaa Adel
1
Erbe, Katharina
1
Fehr, Hans
1
Felbermayr, Gabriel
1
Galera, Francisco
1
Galmarini, Umberto
1
Gauthier, Stéphane
1
Genser, Bernd
1
He, Zongyan
1
Hoon, Hian Teck
1
Inci, Eren
1
Kanbur, Ravi
1
Kong, Dongmin
1
Lee, Wonkyung
1
Lyssiotou, Panayiota Flori
1
Ma, Hong
1
Morozumi, Atsuyoshi
1
Munk, Knud J.
1
Myles, Gareth D.
1
Phelps, Edmund S.
1
Qin, Ni
1
Richter, Wolfram F.
1
Rodríguez-Tejedo, Isabel
1
Savva, Elena
1
Smith, Stephen
1
Sørensen, Peter Birch
1
Tassi, Annalisa
1
Xiong, Mengxu
1
Xu, Yuan
1
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International tax and public finance
UmsatzsteuerRundschau : UR : Zeitschrift für die gesamte Umsatzsteuerpraxis
27
International VAT monitor : a global guide to sales taxation
26
National tax journal
24
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
14
Kom / Kommission der Europäischen Gemeinschaften
13
FinanzArchiv : public finance analysis
11
Public finance review : PFR
11
Journal of public economics
10
Derivatives & financial instruments
9
Ifo-Schnelldienst
9
Umsatzsteuer- und Verkehrsteuer-Recht : UVR
8
Hacienda pública española : review of public economics
7
Der Betrieb
6
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
6
European financial and accounting journal : EFAJ
5
European research studies
5
Fiscal studies : the journal of the Institute for Fiscal Studies
5
Public finance
5
Tax law review
5
Applied economics
4
Betriebs-Berater : BB
4
British tax review
4
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
4
Danube : law and economics review
4
EC tax review
4
Economic modelling
4
European economic review : EER
4
Intereconomics : review of European economic policy
4
Journal of public economic theory
4
Vision : journal of Indian taxation
4
Wirtschaftswissenschaftliches Studium : WiSt ; Zeitschrift für Studium und Forschung
4
American economic journal
3
Die Weltwirtschaft : Vierteljahresschrift des Instituts für Weltwirtschaft an der Universität Kiel
3
Economic policy : a European forum
3
Economie & prévision : EP
3
Ekonomický časopis : časopis pre ekonomickú teóriu, hospodársku politiku, spoločensko-ekonomické prognózovanie
3
Energy economics
3
Intertax : international tax review
3
Journal of open innovation : technology, market, and complexity
3
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ECONIS (ZBW)
32
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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 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:
3
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:
4
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:
5
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:
6
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:
7
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:
8
VAT and agriculture : lessons from Europe
Cnossen, Sijbren
- In:
International tax and public finance
25
(
2018
)
2
,
pp. 519-551
Persistent link: https://www.econbiz.de/10012033078
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
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
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