Works matching DE "VALUE-added tax"

Results: 3166

E-ZTAX: TAX SALIENCE AND TAX RATES.

Published in:

Quarterly Journal of Economics, 2009, v. 124, n. 3, p. 969, doi. 10.1162/qjec.2009.124.3.969

By:

Finkelstein, Amy

Publication type:

Article

Will that be cash or credit? Payment preferences and rising VAT in Argentina.

Published in:

Journal of Post Keynesian Economics, 2019, v. 42, n. 1, p. 1, doi. 10.1080/01603477.2018.1431797

By:

Mitchell, Kenneth;
Scott, Robert H.

Publication type:

Article

Masthead: Macromol. Chem. Phys. 2/2019.

Published in:: Macromolecular Chemistry & Physics, 2019, v. 220, n. 2, p. N.PAG, doi. 10.1002/macp.201970004
Publication type:: Article

The pass-through of temporary VAT rate cuts: evidence from German supermarket retail: The pass-through of temporary VAT rate cuts...: C. Fuest et al.

Published in:

International Tax & Public Finance, 2025, v. 32, n. 1, p. 51, doi. 10.1007/s10797-023-09824-7

By:

Fuest, Clemens;
Neumeier, Florian;
Stöhlker, Daniel

Publication type:

Article

Tackle spurious invoices challenges to VAT compliance: a quasi-experiment of input VAT deduction reform in China.

Published in:

International Tax & Public Finance, 2024, v. 31, n. 5, p. 1342, doi. 10.1007/s10797-023-09805-w

By:

Chen, Sixia;
Fang, Yuan;
Lu, Shengfeng;
Zhang, Haotian

Publication type:

Article

How much does mobility matter for value-added tax revenue? Cross-country evidence around COVID-19.

Published in:

International Tax & Public Finance, 2024, v. 31, n. 3, p. 841, doi. 10.1007/s10797-023-09821-w

By:

Rosso, Lucas;
Wagner, Rodrigo

Publication type:

Article

VAT pass-through: the case of a large and permanent reduction in the market for menstrual hygiene products.

Published in:

International Tax & Public Finance, 2024, v. 31, n. 1, p. 160, doi. 10.1007/s10797-023-09813-w

By:

Frey, Alisa;
Haucap, Justus

Publication type:

Article

VAT fraud and reverse charge: empirical evidence from VAT return data.

Published in:

International Tax & Public Finance, 2023, v. 30, n. 3, p. 849, doi. 10.1007/s10797-023-09776-y

By:

Buettner, Thiess;
Tassi, Annalisa

Publication type:

Article

Tax incentives and firm pollution.

Published in:

International Tax & Public Finance, 2023, v. 30, n. 3, p. 784, doi. 10.1007/s10797-022-09731-3

By:

Kong, Dongmin;
Xiong, Mengxu;
Qin, Ni

Publication type:

Article

The VAT in practice: equity, enforcement, and complexity.

Published in:

International Tax & Public Finance, 2023, v. 30, n. 2, p. 525, doi. 10.1007/s10797-022-09743-z

By:

Mascagni, Giulia;
Dom, Roel;
Santoro, Fabrizio;
Mukama, Denis

Publication type:

Article

What impairs the 'money machine' of VAT in developing countries?

Published in:

International Tax & Public Finance, 2022, v. 29, n. 5, p. 1128, doi. 10.1007/s10797-021-09705-x

By:

Mudiyanselage, Harsha Konara;
Chen, Shawn Xiaoguang

Publication type:

Article

The EU self-surplus puzzle: an indication of VAT fraud?

Published in:

International Tax & Public Finance, 2022, v. 29, n. 5, p. 1075, doi. 10.1007/s10797-021-09713-x

By:

Braml, Martin T.;
Felbermayr, Gabriel J.

Publication type:

Article

Public support for tax policies in COVID-19 times: evidence from Luxembourg.

Published in:

International Tax & Public Finance, 2022, v. 29, n. 6, p. 1395, doi. 10.1007/s10797-022-09744-y

By:

Olivera, Javier;
Van Kerm, Philippe

Publication type:

Article

The C-inefficiency of the EU-VAT and what can be done about it.

Published in:

International Tax & Public Finance, 2022, v. 29, n. 1, p. 215, doi. 10.1007/s10797-021-09683-0

By:

Cnossen, Sijbren

Publication type:

Article

VAT threshold and small business behavior: evidence from Thai tax returns.

Published in:

International Tax & Public Finance, 2021, v. 28, n. 5, p. 1242, doi. 10.1007/s10797-021-09672-3

By:

Muthitacharoen, Athiphat;
Wanichthaworn, Wonma;
Burong, Trongwut

Publication type:

Article

The value-added tax and growth: design matters.

Published in:

International Tax & Public Finance, 2021, v. 28, n. 5, p. 1211, doi. 10.1007/s10797-021-09681-2

By:

Acosta-Ormaechea, Santiago;
Morozumi, Atsuyoshi

Publication type:

Article

Fiscal devaluation and relative prices: evidence from the Euro area.

Published in:

International Tax & Public Finance, 2021, v. 28, n. 3, p. 685, doi. 10.1007/s10797-020-09623-4

By:

Arachi, Giampaolo;
Assisi, Debora

Publication type:

Article

Export tax rebate and the margins of exports: product-level evidence from a quasi-natural experiment.

Published in:

International Tax & Public Finance, 2021, v. 28, n. 2, p. 386, doi. 10.1007/s10797-020-09633-2

By:

Lee, Wonkyung;
Ma, Hong;
Xu, Yuan

Publication type:

Article

Varieties of VAT pass through.

Published in:

International Tax & Public Finance, 2020, v. 27, n. 4, p. 890, doi. 10.1007/s10797-019-09566-5

By:

Benedek, Dora;
De Mooij, Ruud A.;
Keen, Michael;
Wingender, Philippe

Publication type:

Article

Does VAT have higher tax compliance than a turnover tax? Evidence from China.

Published in:

International Tax & Public Finance, 2020, v. 27, n. 2, p. 280, doi. 10.1007/s10797-019-09567-4

By:

Li, Jianjun;
Wang, Xuan

Publication type:

Article

Tax competition and the efficiency of "benefit-related" business taxes.

Published in:

International Tax & Public Finance, 2019, v. 26, n. 3, p. 486, doi. 10.1007/s10797-018-9514-3

By:

Gugl, Elisabeth;
Zodrow, George R.

Publication type:

Article

The effect of VATs on government balance sheets.

Published in:

International Tax & Public Finance, 2017, v. 24, n. 6, p. 1141, doi. 10.1007/s10797-016-9406-3

By:

Ufier, Alex

Publication type:

Article

VAT and agriculture: lessons from Europe.

Published in:

International Tax & Public Finance, 2018, v. 25, n. 2, p. 519, doi. 10.1007/s10797-017-9453-4

By:

Cnossen, Sijbren

Publication type:

Article

The effect of investment tax incentives: evidence from China’s value-added tax reform.

Published in:

International Tax & Public Finance, 2018, v. 25, n. 4, p. 913, doi. 10.1007/s10797-017-9475-y

By:

Zhang, Lei;
Chen, Yuyu;
He, Zongyan

Publication type:

Article

Optimal policies for sin goods and health care: Tax or subsidy?

Published in:

International Tax & Public Finance, 2018, v. 25, n. 2, p. 412, doi. 10.1007/s10797-017-9452-5

By:

Cheng, Chu-chuan;
Chu, Hsun

Publication type:

Article

An unemployment insurance scheme for the euro area? A comparison of different alternatives using microdata.

Published in:

International Tax & Public Finance, 2018, v. 25, n. 1, p. 273, doi. 10.1007/s10797-017-9440-9

By:

Dolls, Mathias;
Fuest, Clemens;
Neumann, Dirk;
Peichl, Andreas

Publication type:

Article

Does conditionality in IMF-supported programs promote revenue reform?

Published in:

International Tax & Public Finance, 2016, v. 23, n. 3, p. 550, doi. 10.1007/s10797-015-9379-7

By:

Crivelli, Ernesto;
Gupta, Sanjeev

Publication type:

Article

Mobilizing VAT revenues in African countries.

Published in:

International Tax & Public Finance, 2015, v. 22, n. 6, p. 1077, doi. 10.1007/s10797-015-9348-1

By:

Cnossen, Sijbren

Publication type:

Article

Revenue and welfare effects of financial sector VAT exemption.

Published in:

International Tax & Public Finance, 2014, v. 21, n. 6, p. 1028, doi. 10.1007/s10797-013-9297-5

By:

Buettner, Thiess;
Erbe, Katharina

Publication type:

Article

Optimal tax base with administrative fixed costs.

Published in:

International Tax & Public Finance, 2013, v. 20, n. 6, p. 961, doi. 10.1007/s10797-012-9254-8

By:

Gauthier, Stéphane

Publication type:

Article

A proposal to apply the Kiwi-VAT to insurance services in the European Union.

Published in:

International Tax & Public Finance, 2013, v. 20, n. 5, p. 867, doi. 10.1007/s10797-012-9252-x

By:

Cnossen, Sijbren

Publication type:

Article

Preparing the way for a modern GST in India.

Published in:

International Tax & Public Finance, 2013, v. 20, n. 4, p. 715, doi. 10.1007/s10797-013-9281-0

By:

Cnossen, Sijbren

Publication type:

Article

Value-added taxation and consumption.

Published in:

International Tax & Public Finance, 2013, v. 20, n. 1, p. 105, doi. 10.1007/s10797-012-9217-0

By:

Alm, James;
El-Ganainy, Asmaa

Publication type:

Article

Welfare effects of VAT reforms: a general equilibrium analysis.

Published in:

International Tax & Public Finance, 2012, v. 19, n. 3, p. 368, doi. 10.1007/s10797-011-9193-9

By:

Bye, Brita;
Strøm, Birger;
Åvitsland, Turid

Publication type:

Article

Tariffs versus VAT in the presence of heterogeneous firms and an informal sector.

Published in:

International Tax & Public Finance, 2011, v. 18, n. 5, p. 533, doi. 10.1007/s10797-011-9186-8

By:

Davies, Ronald;
Paz, Lourenço

Publication type:

Article

VAT attacks!

Published in:

International Tax & Public Finance, 2007, v. 14, n. 4, p. 365, doi. 10.1007/s10797-007-9037-9

By:

Keen, Michael

Publication type:

Article

The European Commission's Report on Company Income Taxation: What the EU Can Learn from the Experience of the US States.

Published in:

International Tax & Public Finance, 2004, v. 11, n. 2, p. 199, doi. 10.1023/B:ITAX.0000011400.45314.57

By:

Hellerstein, Walter;
McLure, Charles

Publication type:

Article

How Much Tax Coordination in the European Union?

Published in:

International Tax & Public Finance, 2003, v. 10, n. 6, p. 625, doi. 10.1023/A:1026373703108

By:

Cnossen, Sijbren

Publication type:

Article

Coordinating VATs Between EU Member States.

Published in:

International Tax & Public Finance, 2003, v. 10, n. 6, p. 735, doi. 10.1023/A:1026342206742

By:

Genser, Bernd

Publication type:

Article

The Value Added Tax on Electronic Commerce in the European Union.

Published in:

International Tax & Public Finance, 2003, v. 10, n. 6, p. 753, doi. 10.1023/A:1026394207651

By:

McLure, Charles

Publication type:

Article

Mainstream and nonmainstream media in Malaysia: Does lack of credibility lead to displacement?

Published in:

Newspaper Research Journal, 2020, v. 41, n. 2, p. 127, doi. 10.1177/0739532920919825

By:

Omar, Bahiyah;
Ahrari, Sadollah

Publication type:

Article

Nudging for Tax Compliance.

Published in:

EconPol Forum, 2024, v. 25, n. 6, p. 41

By:

Antinyan, Armenak;
Asatryan, Zareh

Publication type:

Article

Indonesia's Value Added Tax (VAT) Reform: Fiscal Benefits and Sectoral Impacts.

Published in:

Jurnal Syntax Admiration, 2025, v. 6, n. 1, p. 530, doi. 10.46799/jsa.v6i1.2039

By:

Fathoni, Muchamad Irham

Publication type:

Article

Impressum.

Published in:: FinanzRundschau, 2024, v. 106, n. 15, p. r12, doi. 10.9785/fr-2024-1061516
Publication type:: Article

Tagungshinweis: 76. Fachkongress der Steuerberater. Part 2.

Published in:: FinanzRundschau, 2024, v. 106, n. 15, p. r9, doi. 10.9785/fr-2024-1061513
Publication type:: Article

Fehlverhalten im Steuerrecht – Verwaltungssanktion oder Kriminalisierung?, Statement.

Published in:

FinanzRundschau, 2024, v. 106, n. 6, p. 257, doi. 10.9785/fr-2024-1060604

By:

Teutemacher, Tobias

Publication type:

Article

Inhalt.

Published in:: 2024
Publication type:: Table of Contents

Impressum.

Published in:: FinanzRundschau, 2023, v. 105, n. 16, p. r3, doi. 10.9785/fr-2023-1051610
Publication type:: Article

Impressum.

Published in:: FinanzRundschau, 2023, v. 105, n. 15, p. r5, doi. 10.9785/fr-2023-1051513
Publication type:: Article

Schauhoff/Kirchhain, Handbuch der Gemeinnützigkeit, 4. Auflage 2023.

Published in:

2023

By:

Gersch, Eva-Maria

Publication type:

Book Review