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Implementing subnational value added taxes on internal trade : the compensating VAT (CVAT)

McLure, Charles E. - In: International tax and public finance 7 (2000) 6, pp. 723-740

Persistent link: https://www.econbiz.de/10001538075

Tacit collusion under destination- and origin-based commodity taxation

Haufler, Andreas; Schjelderup, Guttorm - 2000

The paper employs a standard model of dynamic price competition to study how international principles of value-added taxation affect the stability of collusive agreements when producers in an international duopoly agree not to export into each other's home market and tax rates differ across...

Persistent link: https://www.econbiz.de/10001477422

Tacit collusion under destination- and origin-based commodity taxation

Haufler, Andreas; Schjelderup, Guttorm - 1999

Persistent link: https://www.econbiz.de/10001390986

An efficiency analysis of consumption and production taxation with an application to value-added taxation

Richter, Wolfram F. - In: International tax and public finance 7 (2000) 1, pp. 23-41

Persistent link: https://www.econbiz.de/10001448389

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

Electronic services and VAT jurisdiction rules in the European Union

Lipniewicz, Rafał - In: Annales Universitatis Mariae Curie-Skłodowska / H 50 (2016) 1, pp. 643-650

Persistent link: https://www.econbiz.de/10011706608

Ursprungslandprinzip versus Bestimmungslandprinzip : Perspektiven europäischer Konsumbesteuerung

Larbig, Gregor - 1999

Persistent link: https://www.econbiz.de/10001467780

Un análisis cuantitativo de los efectos recaudatorios de la transición del principio de destino al de origen en el Impuesto sobre el Valor Añadido de la Unión Europea

Barruso Castillo, Begoña; Rubio Guerrero, Juan José - In: Hacienda pública española : review of public economics (2000) 3, pp. 9-30

Persistent link: https://www.econbiz.de/10001541455

Why tax commercial motor fuel in the EU member state where it's bought? : why not where it's consumed?

McLure, Charles E. - In: CESifo forum : a bi-monthly journal on European … 10 (2009) 2, pp. 37-42

Persistent link: https://www.econbiz.de/10003864834

Ursprungs- oder Bestimmungslandprinzip? : Auswirkungen auf die nationalen Steuersysteme in einem Vereinten Europa

Wesselbaum-Neugebauer, Claudia - In: Finanzwissenschaft im Wandel : Festschrift für Bernd …, (pp. 321-336). 2005

Persistent link: https://www.econbiz.de/10003024155

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