IDEAS home Printed from https://ideas.repec.org/p/jen/jenavo/1998-09.html
   My bibliography  Save this paper

Argumente für die Harmonisierung der indirekten Steuern in der EG

Author

Listed:
  • Gregor A. Larbig

Abstract

A survey of reasons for harmonisation of indirect taxes accross Europe will be done with short reference to the major topic of tax competition. The discussion can be divided into two major fields of harmonisation: several indirect commodity taxes and the VAT, on which will be the focus of this paper.

Suggested Citation

  • Gregor A. Larbig, 1998. "Argumente für die Harmonisierung der indirekten Steuern in der EG," Working Paper Series B 1998-09, Friedrich Schiller University of Jena, School of of Economics and Business Administration.
    • Handle: RePEc:jen:jenavo:1998-09
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item

    Keywords

    Indirect Taxation; Fiscal Competition; Harmonisation;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:jen:jenavo:1998-09. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Markus Pasche (email available below). General contact details of provider: https://www.wiwi.uni-jena.de/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.