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~isPartOf:"Annales Universitatis Mariae Curie-Skłodowska / H"
~isPartOf:"Focus on Austria"
~isPartOf:"International tax and public finance"
~subject:"Allocative efficiency"
~subject:"Bestimmungslandprinzip"
~subject:"Capital income tax"
~subject:"European Union"
~subject:"Multinationales Unternehmen"
~subject:"Sales tax"
~subject:"Taxation procedure"
~subject:"Theory"
~type_genre:"Aufsatz in Zeitschrift"
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Allocative efficiency
Bestimmungslandprinzip
Capital income tax
European Union
Multinationales Unternehmen
Sales tax
Taxation procedure
Theory
EU tax law
23
EU-Steuerrecht
23
EU countries
20
EU-Staaten
20
Corporate income tax
9
Körperschaftsteuer
9
Umsatzsteuer
7
Theorie
6
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4
Steuerwettbewerb
4
Tax competition
4
Destination principle
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Tax law
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Einkommensteuer
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Finanzverwaltung
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Ursprungsregeln
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VAT
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1990-2006
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Aufsatz in Zeitschrift
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McLure, Charles E.
3
Cnossen, Sijbren
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Genser, Bernd
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Mintz, Jack M.
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Bird, Richard M.
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Braml, Martin
1
Eggert, Wolfgang
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Hashimzade, Nigar
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Köhler-Töglhofer, Walpurga
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Annales Universitatis Mariae Curie-Skłodowska / H
Focus on Austria
International tax and public finance
Ekonomický časopis : časopis pre ekonomickú teóriu, hospodársku politiku, spoločensko-ekonomické prognózovanie
6
World tax journal : WTJ
6
Betriebs-Berater : BB
5
Der Betrieb
5
Kom / Kommission der Europäischen Gemeinschaften
5
Transfer : European review of labour and research ; quarterly review of the ETUI Research Department
5
UmsatzsteuerRundschau : UR : Zeitschrift für die gesamte Umsatzsteuerpraxis
5
Betriebswirtschaftliche Forschung und Praxis : BFuP
4
European journal of law and economics
4
Fiscal studies : the journal of the Institute for Fiscal Studies
4
Danube : law and economics review
3
Derivatives & financial instruments
3
FinanzArchiv : public finance analysis
3
International VAT monitor : a global guide to sales taxation
3
Prague economic papers : a bimonthly journal of economic theory and policy
3
Revue d'économie politique
3
Aktuelle Themen : Deutschland, Europa, international
2
Bilanz + Buchhaltung : die Zeitschrift für Rechnungswesen und Steuern
2
CESifo forum : a bi-monthly journal on European economic issues
2
Central European economic journal
2
Comparative economic research : Central and Eastern Europe
2
Contemporary economics
2
E-Finanse : finansowy kwartalnik internetowy
2
Euro Ecu
2
European economic review : EER
2
Ifo-Schnelldienst
2
Journal of international accounting auditing & taxation
2
Journal of monetary economics
2
Journal of public economics
2
Ordo : Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft
2
Theory, methodology, practice
2
Umsatzsteuer- und Verkehrsteuer-Recht : UVR
2
Vierteljahrshefte zur Wirtschaftsforschung
2
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
2
Accounting, Economics, and Law : AEL ; a convivium
1
Amtsblatt der Europäischen Union
1
Applied economics letters
1
Aussenwirtschaft : schweizerische Zeitschrift für internationale Wirtschaftsbeziehungen ; the Swiss review of international economic relations
1
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ECONIS (ZBW)
16
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1
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1
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:
2
Corporation taxes in the European Union : slowly moving toward comprehensive business income taxation?
Cnossen, Sijbren
- In:
International tax and public finance
25
(
2018
)
3
,
pp. 808-840
Persistent link: https://www.econbiz.de/10012033137
Saved in:
3
Electronic services and VAT jurisdiction rules in the European Union
Lipniewicz, Rafał
- In:
Annales Universitatis Mariae Curie-Skłodowska / H
50
(
2016
)
1
,
pp. 643-650
Persistent link: https://www.econbiz.de/10011706608
Saved in:
4
A proposal to apply the Kiwi-VAT to insurance services in the European Union
Cnossen, Sijbren
- In:
International tax and public finance
20
(
2013
)
5
,
pp. 867-883
Persistent link: https://www.econbiz.de/10010231151
Saved in:
5
Country characteristics and preferences over tax principles
Hashimzade, Nigar
;
Khodavaisi, Hassan
;
Myles, Gareth D.
- In:
International tax and public finance
18
(
2011
)
2
,
pp. 214-232
Persistent link: https://www.econbiz.de/10009247440
Saved in:
6
Taxing commercial motor fuel in the European Union : the case for an apportionment-based, destination-principle system
McLure, Charles E.
- In:
International tax and public finance
16
(
2009
)
3
,
pp. 395-414
Persistent link: https://www.econbiz.de/10003846255
Saved in:
7
The European commissionś report on company income taxation : what the EU can learn from the experience of the US states
Hellerstein, Walter
;
McLure, Charles E.
- In:
International tax and public finance
11
(
2004
)
2
,
pp. 199-220
Persistent link: https://www.econbiz.de/10001911379
Saved in:
8
Corporate tax harmonization in Europe : itś all about compliance
Mintz, Jack M.
- In:
International tax and public finance
11
(
2004
)
2
,
pp. 221-234
Persistent link: https://www.econbiz.de/10001911388
Saved in:
9
Company tax reform in the European Union
Sørensen, Peter Birch
- In:
International tax and public finance
11
(
2004
)
1
,
pp. 91-115
Persistent link: https://www.econbiz.de/10001891047
Saved in:
10
Exploring formula allocation for the European Union
Mintz, Jack M.
;
Weiner, Joann Martens
- In:
International tax and public finance
10
(
2003
)
6
,
pp. 695-711
Persistent link: https://www.econbiz.de/10001838276
Saved in:
1
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