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Consumption taxation and financial services : subject II ; [57th congress of the International Fiscal Association, Sidney 2003]
Kogels, Han A. (ed.) - 2003
Persistent link: https://www.econbiz.de/10001773460
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International VAT harmonization : economic effects
Frenkel, Jacob A. - 1991
Persistent link: https://www.econbiz.de/10000812008
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Why and how to compare tax law
Mössner, Jörg Manfred - In: Introduction to comparative tax law, (pp. 13-26). 2008
Persistent link: https://www.econbiz.de/10003890906
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Allphasen-Ökosteuer : Rahmenbedingungen für eine wirksame und standortverträgliche ökologische Steuerreform
Keil, Thomas - 1997
Persistent link: https://www.econbiz.de/10008729832
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Is financial VAT neutral to financial sector size?
López Laborda, Julio; Peña, Guillermo - 2016
The influence of the taxation of financial services in VAT on financial sector size is analyzed empirically. The authors use data from 36 countries of the European Union and the OECD for the period between 1961 and 2012. Dynamic panel data techniques are used, concretely the GMM System. An...
Persistent link: https://www.econbiz.de/10011494406
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Consumption taxation and financial services : subject II ; [57th congress of the International Fiscal Association, Sidney 2003]
Kogels, Han A. (contributor) - 2003 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10002353014
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VAT reform in federal states
Genser, Bernd - In: Tax and transfer reform in Australia and Germany, (pp. 305-318). 2001
Persistent link: https://www.econbiz.de/10001612768
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Taxing e-commerce : a global issue
2000 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10001534329
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Contemporary issues in taxation research
Lymer, Andrew (ed.); Salter, David (ed.) - Tax research network <Veranstaltung> <10., 2000, Birmingham> - 2003
Persistent link: https://www.econbiz.de/10001776375
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International Vat Harmonization : Economic Effects
Frenkel, Jacob A. - 2006
This paper highlights key macroeconomic issues related to VAT harmonization. A model is developed which emphasizes the effects of changes in the time profile of various taxes on international behavior. Dynamic simulations reveal that the macroeconomic and welfare implications of VAT...
Persistent link: https://www.econbiz.de/10012781375