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Harmonisierung der Umsatzsteuer in Europa : Analyse wohlfahrtsökonomischer Implikationen

Lutz, Heribert - 1997

Persistent link: https://www.econbiz.de/10000973594

Do value-added taxes affect international trade flows? : evidence from 30 years of tax reforms

Benzarti, Youssef; Tazhitdinova, Alisa - In: American economic journal 13 (2021) 4, pp. 469-489

Persistent link: https://www.econbiz.de/10012694696

What are effective measures against Vat evasion? : evidence from the Czech Republic

Arltová, Markéta; Pavel, Jan; Tepperová, Jana; … - In: Ekonomický časopis : časopis pre ekonomickú … 68 (2020) 2, pp. 147-167

Persistent link: https://www.econbiz.de/10012500110

Determinants of the VAT gap in EU member states from 2000 to 2016

Kelm, Robert - In: Central European journal of economic modelling and … 14 (2022) 4, pp. 351-379

Persistent link: https://www.econbiz.de/10013502247

Essays on taxation in public economics

Erbe, Katharina - 2015

Persistent link: https://www.econbiz.de/10011442929

The pass-through of temporary VAT rate cuts : evidence from German supermarket retail

Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel - 2021 - First draft: November 2020, this version: June 2021

On 3 June 2020, the German government announced a temporary value added tax (VAT) rate reduction. VAT rates were reduced on 1 July 2020 and went back to their previous level on 1 January 2021. We study the price effects of the temporary VAT rate reduction using a web-scraped data set covering...

Persistent link: https://www.econbiz.de/10012547036