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~isPartOf:"FinanzArchiv : public finance analysis"
~isPartOf:"Focus on Austria"
~isPartOf:"International tax and public finance"
~subject:"Allocative efficiency"
~subject:"Bestimmungslandprinzip"
~subject:"Capital income tax"
~subject:"Choice of organizational form"
~subject:"Corporate taxation"
~subject:"Multinationales Unternehmen"
~subject:"Sales tax"
~subject:"Theory"
~type_genre:"Aufsatz in Zeitschrift"
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Search: subject_exact:"EU tax law"
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Allocative efficiency
Bestimmungslandprinzip
Capital income tax
Choice of organizational form
Corporate taxation
Multinationales Unternehmen
Sales tax
Theory
EU tax law
26
EU-Steuerrecht
26
EU countries
23
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23
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9
Körperschaftsteuer
9
Umsatzsteuer
7
Theorie
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Destination principle
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European Union
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2
1990-2006
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Aufsatz in Zeitschrift
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19
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Cnossen, Sijbren
3
McLure, Charles E.
3
Eggert, Wolfgang
2
Genser, Bernd
2
Mintz, Jack M.
2
Bettendorf, Leon
1
Bird, Richard M.
1
Braml, Martin
1
Felbermayr, Gabriel
1
Gendron, Pierre-Pascal
1
Hashimzade, Nigar
1
Haufler, Andreas
1
Hellerstein, Walter
1
Keen, Michael
1
Khodavaisi, Hassan
1
Koch, Reinald
1
Köhler-Töglhofer, Walpurga
1
Mooij, Ruud A. de
1
Myles, Gareth D.
1
Nicodème, Gaëtan
1
Oestreicher, Andreas
1
Smith, Stephen
1
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1
Weiner, Joann Martens
1
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FinanzArchiv : public finance analysis
Focus on Austria
International tax and public finance
World tax journal : WTJ
11
Kom / Kommission der Europäischen Gemeinschaften
7
Ekonomický časopis : časopis pre ekonomickú teóriu, hospodársku politiku, spoločensko-ekonomické prognózovanie
6
Fiscal studies : the journal of the Institute for Fiscal Studies
6
UmsatzsteuerRundschau : UR : Zeitschrift für die gesamte Umsatzsteuerpraxis
5
Betriebswirtschaftliche Forschung und Praxis : BFuP
4
Ifo-Schnelldienst
4
Betriebs-Berater : BB
3
Comparative economic research : Central and Eastern Europe
3
Danube : law and economics review
3
Der Betrieb
3
Derivatives & financial instruments
3
EC tax review
3
European journal of law and economics
3
International VAT monitor : a global guide to sales taxation
3
Revue d'économie politique
3
Aktuelle Themen : Deutschland, Europa, international
2
Bilanz + Buchhaltung : die Zeitschrift für Rechnungswesen und Steuern
2
British tax review
2
Central European economic journal
2
Contemporary economics
2
De economist : Netherlands economic review ; quarterly review of the Royal Netherlands Economic Association
2
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
2
E-Finanse : finansowy kwartalnik internetowy
2
Euro Ecu
2
European accounting review
2
European economic review : EER
2
European taxation : official journal of the Confédération Fiscale Européenne
2
Finanz-Rundschau Ertragsteuerrecht : FR
2
Intereconomics : review of European economic policy
2
Journal of business economics and management
2
Journal of common market studies : JCMS
2
Journal of international accounting auditing & taxation
2
Journal of monetary economics
2
Journal of public economics
2
Prague economic papers : a bimonthly journal of economic theory and policy
2
Prokla : Zeitschrift für kritische Sozialwissenschaft
2
Umsatzsteuer- und Verkehrsteuer-Recht : UVR
2
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ECONIS (ZBW)
19
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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
The long shadow of the European VAT, exemplified by the Dutch experience
Bettendorf, Leon
;
Cnossen, Sijbren
- In:
FinanzArchiv : public finance analysis
71
(
2015
)
1
,
pp. 118-139
Persistent link: https://www.econbiz.de/10011447053
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
The revenue consequences of using a common consolidated corporate tax base to determine taxable income in the EU member states
Oestreicher, Andreas
;
Koch, Reinald
- In:
FinanzArchiv : public finance analysis
67
(
2011
)
1
,
pp. 64-102
Persistent link: https://www.econbiz.de/10009157561
Saved in:
6
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:
7
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:
8
Corporate tax policy and incorporation in the EU
Mooij, Ruud A. de
;
Nicodème, Gaëtan
- In:
International tax and public finance
15
(
2008
)
4
,
pp. 478-498
Persistent link: https://www.econbiz.de/10003729153
Saved in:
9
Company-tax coordination cum tax-rate competition in the European Union
Eggert, Wolfgang
;
Haufler, Andreas
- In:
FinanzArchiv : public finance analysis
62
(
2006
)
4
,
pp. 579-601
Persistent link: https://www.econbiz.de/10003406128
Saved in:
10
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:
1
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