Similar Search Results

Mobilizing VAT revenues in African countries

Cnossen, Sijbren - In: International tax and public finance 22 (2015) 6, pp. 1077-1108

Persistent link: https://www.econbiz.de/10011530650

Tax policy in the European Union : a review of issues and options

Cnossen, Sijbren - In: FinanzArchiv : European journal of public finance 58 (2001) 4, pp. 466-558

Persistent link: https://www.econbiz.de/10001707113

VAT and agriculture : lessons from Europe

Cnossen, Sijbren - In: International tax and public finance 25 (2018) 2, pp. 519-551

Persistent link: https://www.econbiz.de/10012033078

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

The long shadow of the European VAT, exemplified by the Dutch experience

Bettendorf, Leon; Cnossen, Sijbren - In: FinanzArchiv : European journal of public finance 71 (2015) 1, pp. 118-139

Persistent link: https://www.econbiz.de/10011447053

Tax by design for the Netherlands

Cnossen, Sijbren (ed.); Jacobs, Bas (ed.) - Cnossen Forum: Tax by Design for the Netherlands <1., … - 2022 - First edition

Persistent link: https://www.econbiz.de/10012654555

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

The European Commission is evaluating the performance of the common VAT, which has many shortcomings. The numerous exemptions and differentiated rate structures violate the logic and functionality of the VAT. The exemptions distort input choices and outsourcing policies. Reduced rates are...

Persistent link: https://www.econbiz.de/10011254984

Fiscal Policy in Action - Editorial Note

Genser, Bernd; Cnossen, Sijbren - In: FinanzArchiv: Public Finance Analysis 64 (2008) 4, pp. 473-475

No abstract available

Persistent link: https://www.econbiz.de/10005241827

The case for selective taxes on goods and services in developing countries

Cnossen, Sijbren - In: World Development 6 (1978) 6, pp. 813-825

Persistent link: https://www.econbiz.de/10005316291

The case for tax diversity in the European community

Cnossen, Sijbren - In: European Economic Review 34 (1990) 2-3, pp. 471-479

Persistent link: https://www.econbiz.de/10005322609