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~isPartOf:"CESifo Working Paper"
~isPartOf:"China economic review : an international journal"
~isPartOf:"International tax and public finance"
~subject:"Optimal taxation"
~subject:"Umsatzsteuer"
~type_genre:"Article in journal"
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Optimal taxation
Umsatzsteuer
Steuervergünstigung
63
Tax incentive
63
Theorie
24
Theory
24
China
12
Einkommensteuer
11
Income tax
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1
Baake, Pio
1
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1
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1
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1
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1
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1
Inci, Eren
1
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1
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1
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1
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1
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1
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1
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1
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CESifo Working Paper
China economic review : an international journal
International tax and public finance
Journal of public economics
8
National tax journal
8
FinanzArchiv : public finance analysis
5
European economic review : EER
4
Vision : journal of Indian taxation
4
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
4
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International journal of industrial organization
2
Journal of economic behavior & organization : JEBO
2
Oxford economic papers
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2
The B.E. journal of economic analysis & policy
2
The Canadian journal of economics
2
UmsatzsteuerRundschau : UR : Zeitschrift für die gesamte Umsatzsteuerpraxis
2
Umsatzsteuerkongreß-Bericht / Verein zur Wissenschaftlichen Pflege des Umsatzsteuerrechts : Referate u. Diskussionsprotokolle d. Regensburger Hochschultage für das Umsatzsteuerrecht in der Praxis
2
Advances in taxation
1
Agricultural finance review
1
American journal of finance and accounting
1
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1
Astin bulletin : the journal of the International Actuarial Association
1
Atlantic economic journal : AEJ
1
Australian economic papers
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BRZ : Zeitschrift für Bilanzierung und Rechnungswesen ; Monatszeitschrift für die betriebliche Praxis
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Betriebs-Berater : BB
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Bulletin de documentation / Service Public Fédéral Finances, Service d'Etudes et de Documentation
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CESifo DICE report : journal for institutional comparisons
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Cahiers d'économie et sociologie rurales
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Canadian tax journal
1
China economic review
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Contemporary economic policy : a journal of Western Economic Association International
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ECONIS (ZBW)
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1
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:
2
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:
3
Does tax deduction relax financing constraints? : evidence from China's value-added tax reform
Jingwen, Wang
;
Shen, Guangjun
;
Tang, Dunzhe
- In:
China economic review : an international journal
67
(
2021
),
pp. 1-16
Persistent link: https://www.econbiz.de/10012818037
Saved in:
4
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:
5
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:
6
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:
7
Optimal commodity taxation with duty-free shopping
Christiansen, Vidar
;
Smith, Stephen
- In:
International tax and public finance
15
(
2008
)
3
,
pp. 274-296
Persistent link: https://www.econbiz.de/10003722336
Saved in:
8
Should we subsidize work? : Welfare reform, the earned income tax credit and optimal transfers
Acs, Gregory
;
Toder, Eric J.
- In:
International tax and public finance
14
(
2007
)
3
,
pp. 327-343
Persistent link: https://www.econbiz.de/10003459120
Saved in:
9
Efficiency effects of tax deductions for work-related expenses
Richter, Wolfram F.
- In:
International tax and public finance
13
(
2006
)
6
,
pp. 685-699
Persistent link: https://www.econbiz.de/10003391838
Saved in:
10
Complexity and progressivity in income tax design : deductions for work-related expenses
Baake, Pio
;
Borck, Rainald
;
Löffler, Andreas
- In:
International tax and public finance
11
(
2004
)
3
,
pp. 299-312
Persistent link: https://www.econbiz.de/10002039739
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