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Umsatzbesteuerung im EG-Binnenmarkt: von der Mehrwertsteuer zur Verkaufssteuer?

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  • Stehn, Jürgen

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  • Stehn, Jürgen, 1992. "Umsatzbesteuerung im EG-Binnenmarkt: von der Mehrwertsteuer zur Verkaufssteuer?," Open Access Publications from Kiel Institute for the World Economy 1532, Kiel Institute for the World Economy (IfW Kiel).
    • Handle: RePEc:zbw:ifwkie:1532
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    1. Donges, Juergen B., 1989. "Die EG auf dem Weg zum Binnenmarkt? Erwartungen, Konsequenzen, Probleme," Kiel Working Papers 360, Kiel Institute for the World Economy (IfW Kiel).
    2. Sinn, Hans-Werner, 1990. "Tax harmonization and tax competition in Europe," European Economic Review, Elsevier, vol. 34(2-3), pages 489-504, May.
    3. Horst Siebert, 1989. "Perspektiven zur Vollendung des europäischen Binnenmarktes," Kyklos, Wiley Blackwell, vol. 42(2), pages 181-201, August.
    4. Giersch, Herbert, 1988. "Der EG-Binnenmarkt als Chance und Risiko," Kiel Discussion Papers 147, Kiel Institute for the World Economy (IfW Kiel).
    5. Ronald C. Fisher, 1980. "Local Sales Taxes: Tax Rate Differentials, Sales Loss, and Revenue Estimation," Public Finance Review, , vol. 8(2), pages 171-188, April.
    6. P. Spahn, 1992. "The future of value-added taxation in the European Community," Intereconomics: Review of European Economic Policy, Springer;ZBW - Leibniz Information Centre for Economics;Centre for European Policy Studies (CEPS), vol. 27(2), pages 70-74, March.
    7. Whalley, John, 1979. "Uniform domestic tax rates, trade distortions and economic integration," Journal of Public Economics, Elsevier, vol. 11(2), pages 213-221, March.
    8. Boss, Alfred, 1989. "Steuerharmonisierung und Realisierung des EG-Binnenmarktes," Open Access Publications from Kiel Institute for the World Economy 1395, Kiel Institute for the World Economy (IfW Kiel).
    9. Boss, Alfred, 1989. "Steuerharmonisierung und Realisierung des EG-Binnenmarktes," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 69(5), pages 249-251.
    10. Klodt, Henning & Laaser, Claus-Friedrich & Maurer, Rainer & Neu, Axel Dietmar & Soltwedel, Rüdiger & Stehn, Jürgen, 1992. "Die Strukturpolitik der EG," Open Access Publications from Kiel Institute for the World Economy 757, Kiel Institute for the World Economy (IfW Kiel).
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    Cited by:

    1. Bode, Eckhardt & Krieger-Boden, Christiane & Lammers, Konrad, 1994. "Cross-border activities, taxation and the European single market," Open Access Publications from Kiel Institute for the World Economy 799, Kiel Institute for the World Economy (IfW Kiel).

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