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~isPartOf:"Canadian tax journal"
~isPartOf:"International tax and public finance"
~subject:"EU countries"
~subject:"Umsatzsteuer"
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EU countries
Umsatzsteuer
Sales tax
68
Theorie
18
Theory
18
EU-Staaten
12
Canada
11
Kanada
11
VAT
10
Excise tax
9
Steuerwirkung
9
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9
Verbrauchsteuer
9
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8
Tax reform
8
Besteuerungsverfahren
7
Optimal taxation
7
Optimale Besteuerung
7
Steuervergünstigung
7
Tax incentive
7
Taxation procedure
7
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6
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6
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5
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5
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5
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Value-added tax
5
China
4
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4
Electronic Commerce
4
Steuereinnahmen
4
Steuerstrafrecht
4
Tax revenue
4
Welfare analysis
4
Wohlfahrtsanalyse
4
Allgemeines Gleichgewicht
3
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5
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Article
68
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67
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67
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4
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4
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English
68
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Cnossen, Sijbren
8
Keen, Michael
4
Büttner, Thiess
3
Due, John Fitzgerald
3
McLure, Charles E.
3
Bird, Richard M.
2
Gendron, Pierre-Pascal
2
Acosta Ormaechea, Santiago Leonardo Enrique
1
Agrawal, David R.
1
Alm, James
1
Angelov, Nikolay
1
Arkin, P. R.
1
Athiphat Muthitacharoen
1
Benedek, Dora
1
Boisvert, Michelle
1
Braml, Martin
1
Bye, Brita
1
Chen, Shawn Xiaoguang
1
Chen, Yuyu
1
Colangelo, Giuseppe
1
Davies, Ronald B.
1
Dom, Roel
1
Dungan, Douglas Peter
1
ElGanainy, Asmaa Adel
1
Erbe, Katharina
1
Fehr, Hans
1
Felbermayr, Gabriel
1
Fox, William F.
1
Galera, Francisco
1
Galmarini, Umberto
1
Gauthier, Stéphane
1
Genser, Bernd
1
Grady, Patrick
1
Hamilton, Bob
1
He, Zongyan
1
Herger, Nils
1
Hill, Rod
1
Hoffmann, Magnus
1
Hoon, Hian Teck
1
Inci, Eren
1
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Canadian tax journal
International tax and public finance
International VAT monitor : a global guide to sales taxation
112
National tax journal
103
CESifo working papers
69
Working paper
58
NBER working paper series
55
IMF working papers
48
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
47
UmsatzsteuerRundschau : UR : Zeitschrift für die gesamte Umsatzsteuerpraxis
46
Working paper / National Bureau of Economic Research, Inc.
46
NBER Working Paper
44
Vision : journal of Indian taxation
40
Journal of state taxation
30
Kom / Kommission der Europäischen Gemeinschaften
30
Public finance review : PFR
30
IMF working paper
29
CESifo Working Paper Series
25
Journal of public economics
24
Public budgeting & finance
24
Ifo-Schnelldienst
21
DRD discussion paper
20
Applied economics
18
Boston Univ. School of Law, Law and Economics Research Paper
18
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
18
IMF country report
18
CESifo Working Paper
17
Der Betrieb
17
SpringerLink / Bücher
17
Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften
17
Working papers / National Institute of Public Finance and Policy
17
Wirtschaft und Statistik : WISTA
16
Derivatives & financial instruments
14
Fiscal studies : the journal of the Institute for Fiscal Studies
14
GST in Australia : looking forward from the first decade ; [... A conference was hosted at RMIT University in Melbourne ...]
14
IMF Working Paper
14
China economic review : an international journal
13
FinanzArchiv : public finance analysis
13
Hacienda pública española : review of public economics
13
British tax review
12
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ECONIS (ZBW)
68
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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 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:
3
value-added
tax
Cnossen, Sijbren
- In:
International tax and public finance
29
(
2022
)
1
,
pp. 215-236
Persistent link: https://www.econbiz.de/10012817707
Saved in:
4
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:
5
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:
6
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:
7
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:
8
Value-added
tax
Athiphat Muthitacharoen
;
Wonma Wanichthaworn
;
Trongwut …
- In:
International tax and public finance
28
(
2021
)
5
,
pp. 1242-1275
Persistent link: https://www.econbiz.de/10012703916
Saved in:
9
What impairs the "money machine" of VAT in developing countries?
Mudiyanselage, Harsha Konara
;
Chen, Shawn Xiaoguang
- In:
International tax and public finance
29
(
2022
)
5
,
pp. 1128-1159
Persistent link: https://www.econbiz.de/10013438479
Saved in:
10
Public support for tax policies in COVID-19 times : evidence from Luxembourg
Olivera, Javier
;
Van Kerm, Philippe
- In:
International tax and public finance
29
(
2022
)
6
,
pp. 1395-1418
Persistent link: https://www.econbiz.de/10013541993
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