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subject:"Steuerharmonisierung"
~isPartOf:"International tax and public finance"
~subject:"Electronic Commerce"
~subject:"Tax revenue"
~subject:"Taxation procedure"
~subject:"Verbrauchsteuer"
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Search: subject_exact:"Value-added tax"
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Steuerharmonisierung
Electronic Commerce
Tax revenue
Taxation procedure
Verbrauchsteuer
Sales tax
51
Umsatzsteuer
51
Theorie
17
Theory
17
EU countries
12
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VAT
10
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Optimal taxation
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Optimale Besteuerung
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Value-added tax
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Cnossen, Sijbren
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1
Bye, Brita
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1
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International tax and public finance
National tax journal
35
CESifo working papers
22
Kom / Kommission der Europäischen Gemeinschaften
16
International VAT monitor : a global guide to sales taxation
12
Public finance review : PFR
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Ifo-Schnelldienst
9
UmsatzsteuerRundschau : UR : Zeitschrift für die gesamte Umsatzsteuerpraxis
9
Vision : journal of Indian taxation
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Wirtschaft und Statistik : WISTA
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Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
9
CESifo Working Paper Series
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Journal of public economics
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Public budgeting & finance
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Tax law review
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Umsatzsteuer- und Verkehrsteuer-Recht : UVR
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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)
6
CASE reports
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Finanzwissenschaftliche Schriften
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Intertax : international tax review
6
Festschrift für Wolfram Reiss zum 65. Geburtstag
5
IMF Working Paper
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IMF country report
5
Kieler Diskussionsbeiträge
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Stellungnahmen und Berichte WSA / Wirtschafts- und Sozialausschuß der Europäischen Gemeinschaften
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Canadian tax journal
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Current issue review / Library of Parliament, Research Branch
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Diskussionsbeiträge / 2
4
Hacienda pública española : review of public economics
4
IMF working paper
4
Study and reports on the VAT gap in the EU-28 member states : ... final report
4
The B.E. journal of economic analysis & policy
4
The review of economics and statistics
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ECONIS (ZBW)
20
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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
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:
3
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:
4
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:
5
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:
6
The effect of VATs on government balance sheets
Ufier, Alex
- In:
International tax and public finance
24
(
2017
)
6
,
pp. 1141-1173
Persistent link: https://www.econbiz.de/10011800138
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
Mobilizing VAT revenues in African countries
Cnossen, Sijbren
- In:
International tax and public finance
22
(
2015
)
6
,
pp. 1077-1108
Persistent link: https://www.econbiz.de/10011530650
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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