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~isPartOf:"International tax and public finance"
~subject:"Destination principle"
~subject:"Finanzverwaltung"
~subject:"Tax burden"
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Search: subject_exact:"VAT (Value-Added Tax)"
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Destination principle
Finanzverwaltung
Tax burden
Sales tax
51
Umsatzsteuer
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17
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EU countries
12
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International tax and public finance
Vision : journal of Indian taxation
5
IMF country report
4
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Public budgeting & finance
4
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4
Audit report / The Auditor-General
3
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China economic review : an international journal
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International VAT monitor : a global guide to sales taxation
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International review of economics & finance : IREF
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Modern economy
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Technical notes and manuals / International Monetary Fund
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Working paper / World Institute for Development Economics Research
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Accounting & taxation : AT
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Aktuelle Fragen der Unternehmensbesteuerung : [aktuelles zum UmwSt-Erlass 2011]
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Arbeitspapier / Sonderforschungsbereich 3, Mikroanalytische Grundlagen der Gesellschaftspolitik, J.W. Goethe-Universität Frankfurt und Universität Mannheim
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Aussenwirtschaft : schweizerische Zeitschrift für internationale Wirtschaftsbeziehungen ; the Swiss review of international economic relations
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BRZ : Zeitschrift für Bilanzierung und Rechnungswesen ; Monatszeitschrift für die betriebliche Praxis
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Bilanz + Buchhaltung : die Zeitschrift für Rechnungswesen und Steuern
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CESifo economic studies : a joint initiative of the University of Munich's Center for Economic Studies and the Ifo Institute
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1
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:
2
Who pays taxes on basic foodstuffs? : evidence from broadening the VAT base
Lyssiotou, Panayiota Flori
;
Savva, Elena
- In:
International tax and public finance
28
(
2021
)
1
,
pp. 212-247
Persistent link: https://www.econbiz.de/10012428353
Saved in:
3
Optimal tax base with administrative fixed costs
Gauthier, Stéphane
- In:
International tax and public finance
20
(
2013
)
6
,
pp. 961-973
Persistent link: https://www.econbiz.de/10010338366
Saved in:
4
Tax-tariff reform with costs of tax administration
Munk, Knud J.
- In:
International tax and public finance
15
(
2008
)
6
,
pp. 647-667
Persistent link: https://www.econbiz.de/10003804340
Saved in:
5
Coordinating VATs between EU member states
Genser, Bernd
- In:
International tax and public finance
10
(
2003
)
6
,
pp. 735-752
Persistent link: https://www.econbiz.de/10001838279
Saved in:
6
Implementing subnational value added taxes on internal trade : the compensating VAT (CVAT)
McLure, Charles E.
- In:
International tax and public finance
7
(
2000
)
6
,
pp. 723-740
Persistent link: https://www.econbiz.de/10001538075
Saved in:
7
Viva VIVAT!
Keen, Michael
;
Smith, Stephen
- In:
International tax and public finance
7
(
2000
)
6
,
pp. 741-751
Persistent link: https://www.econbiz.de/10001538080
Saved in:
8
CVAT, VIVAT, and dual VAT : vertical "sharing" and interstate trade
Bird, Richard M.
;
Gendron, Pierre-Pascal
- In:
International tax and public finance
7
(
2000
)
6
,
pp. 753-761
Persistent link: https://www.econbiz.de/10001538082
Saved in:
9
An efficiency analysis of consumption and production taxation with an application to value-added taxation
Richter, Wolfram F.
- In:
International tax and public finance
7
(
2000
)
1
,
pp. 23-41
Persistent link: https://www.econbiz.de/10001448389
Saved in:
10
Global trends and issues in value added taxation
Cnossen, Sijbren
- In:
International tax and public finance
5
(
1998
)
3
,
pp. 399-428
Persistent link: https://www.econbiz.de/10001337846
Saved in:
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