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~isPartOf:"Focus on Austria"
~isPartOf:"International tax and public finance"
~subject:"Allocative efficiency"
~subject:"Bestimmungslandprinzip"
~subject:"Capital income tax"
~subject:"Corporate 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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Search: subject_exact:"EU tax law"
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Allocative efficiency
Bestimmungslandprinzip
Capital income tax
Corporate income tax
European Union
Multinationales Unternehmen
Sales tax
Taxation procedure
Theory
EU tax law
21
EU-Steuerrecht
21
EU countries
19
EU-Staaten
19
Körperschaftsteuer
9
Theorie
6
Umsatzsteuer
6
Besteuerungsverfahren
4
Steuerwettbewerb
4
Tax competition
4
Destination principle
3
Transnational corporation
3
Einkommensteuer
2
Income tax
2
Kapitalertragsteuer
2
Steuerreform
2
Tax reform
2
1990-2006
1
Allgemeines Gleichgewicht
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Allokationseffizienz
1
Allowance for corporate equity
1
Anreiz
1
Außenhandelsstatistik
1
Canada
1
Cash-Flow-Steuer
1
Cash-flow tax
1
Choice of organizational form
1
Comprehensive business income tax
1
Corporate taxation
1
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1
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Article
19
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Aufsatz in Zeitschrift
Article in journal
19
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English
19
Author
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McLure, Charles E.
3
Cnossen, Sijbren
2
Devereux, Michael P.
2
Genser, Bernd
2
Mintz, Jack M.
2
Mooij, Ruud A. de
2
Bird, Richard M.
1
Braml, Martin
1
Eggert, Wolfgang
1
Felbermayr, Gabriel
1
Gendron, Pierre-Pascal
1
Hashimzade, Nigar
1
Hellerstein, Walter
1
Keen, Michael
1
Khodavaisi, Hassan
1
Köhler-Töglhofer, Walpurga
1
Myles, Gareth D.
1
Nicodème, Gaëtan
1
Smith, Stephen
1
Sørensen, Peter Birch
1
Weiner, Joann Martens
1
Zodrow, George R.
1
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Focus on Austria
International tax and public finance
World tax journal : WTJ
10
Kom / Kommission der Europäischen Gemeinschaften
7
Ekonomický časopis : časopis pre ekonomickú teóriu, hospodársku politiku, spoločensko-ekonomické prognózovanie
6
Transfer : European review of labour and research ; quarterly review of the ETUI Research Department
6
Betriebs-Berater : BB
5
Der Betrieb
5
UmsatzsteuerRundschau : UR : Zeitschrift für die gesamte Umsatzsteuerpraxis
5
Betriebswirtschaftliche Forschung und Praxis : BFuP
4
CESifo forum : a bi-monthly journal on European economic issues
4
European journal of law and economics
4
Fiscal studies : the journal of the Institute for Fiscal Studies
4
Ifo-Schnelldienst
4
Comparative economic research : Central and Eastern Europe
3
Danube : law and economics review
3
Derivatives & financial instruments
3
European taxation : official journal of the Confédération Fiscale Européenne
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
Central European economic journal
2
Contemporary economics
2
De economist : Netherlands economic review ; quarterly review of the Royal Netherlands Economic Association
2
Die Betriebswirtschaft : DBW
2
E-Finanse : finansowy kwartalnik internetowy
2
Economie & prévision : EP
2
Euro Ecu
2
European economic review : EER
2
European financial and accounting journal : EFAJ
2
Financial theory and practice
2
Journal of business economics and management
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
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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
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:
4
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:
5
An applied analysis of ACE and CBIT reforms in the EU
Mooij, Ruud A. de
;
Devereux, Michael P.
- In:
International tax and public finance
18
(
2011
)
1
,
pp. 93-120
Persistent link: https://www.econbiz.de/10009247457
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
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:
8
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:
9
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:
10
Debating proposed reforms of the taxation of corporate income in the European Union
Devereux, Michael P.
- In:
International tax and public finance
11
(
2004
)
1
,
pp. 71-89
Persistent link: https://www.econbiz.de/10001891043
Saved in:
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