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The C-inefficiency of the EU-VAT and what can be done about it
Cnossen, Sijbren - In: International tax and public finance 29 (2022) 1, pp. 215-236
Persistent link: https://www.econbiz.de/10012817707
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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
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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
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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
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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
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VAT pass-through : the case of a large and permanent reduction in the market for menstrual hygiene products
Frey, Alisa; Haucap, Justus - In: International tax and public finance 31 (2024) 1, pp. 160-202
Persistent link: https://www.econbiz.de/10015056344
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Does e-commerce ease or intensify tax competition? : destination principle versus origin principle
Aiura, Hiroshi; Ogawa, Hikaru - In: International tax and public finance 31 (2024) 3, pp. 702-735
Persistent link: https://www.econbiz.de/10015056390