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International taxation and pollution control : how should priorities be chosen in the EU's tax policy agenda?
Genser, Bernd (contributor) - In: Institutional arrangements for global economic integration, (pp. 229-248). 2000
Persistent link: https://www.econbiz.de/10001533866
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International VAT harmonization : macroeconomic effects
Frenkel, Jacob A. - In: Staff papers / International Monetary Fund 38 (1991) 4, pp. 789-827
Persistent link: https://www.econbiz.de/10001115491
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Financial effects of an uncertain change in VAT rates in the EU
Pointon, John - In: The European journal of finance 4 (1998) 1, pp. 75-83
Persistent link: https://www.econbiz.de/10001247512
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Indirect tax distortions in a Europe of shopkeepers
FitzGerald, John D.; Johnston, Justin; Williams, James - 1995
Persistent link: https://www.econbiz.de/10000992208
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Harmonisierung der Umsatzsteuer in Europa : Analyse wohlfahrtsökonomischer Implikationen
Lutz, Heribert - 1997
Persistent link: https://www.econbiz.de/10000973594
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Fiscal-budgetary implications of applying value added tax at national level during 2011-2014
Leonida, Ionel - 2016
Persistent link: https://www.econbiz.de/10013164099
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The Digital Services Tax as a Tax on Location-Specific Rent
Cui, Wei - 2019
In 2018, the European Council and the UK and Spanish governments each proposed to introduce a Digital Services Tax (DST), to be levied on the revenue of large digital platform companies earned from advertising, online intermediation, and/or the transmission of data. We offer a rationalization of...
Persistent link: https://www.econbiz.de/10012894237
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The Digital Services Tax as a Tax on Location-Specific Rent
Cui, Wei - 2019
In 2018, the European Council and the UK and Spanish governments each proposed to introduce a Digital Services Tax (DST), to be levied on the revenue of large digital platforms from advertising, online intermediation, and/or the transmission of data. We offer a rationalization of the DST as a...
Persistent link: https://www.econbiz.de/10012859226
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What goes up may not come down : asymmetric incidence of value-added taxes
Benzarti, Youssef; Carloni, Dorian; Harju, Jarkko; … - In: Journal of political economy 128 (2020) 12, pp. 4438-4474
Persistent link: https://www.econbiz.de/10012600120