Economic Analysis of VAT Aspects of e-Commerce
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Fabienne Ilzkovitz & Adriaan Dierx & Viktoria Kovacs & Nuno Sousa, 2007. "Steps towards a deeper economic integration: the internal market in the 21st century," European Economy - Economic Papers 2008 - 2015 271, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Gomez-Herrera, Estrella & Martens, Bertin & Turlea, Geomina, 2014.
"The drivers and impediments for cross-border e-commerce in the EU,"
Information Economics and Policy, Elsevier, vol. 28(C), pages 83-96.
- Estrella Gomez & Bertin Martens & Geomina Turlea, 2013. "Drivers and impediments for cross-border e-commerce in the EU," JRC Working Papers on Digital Economy 2013-02, Joint Research Centre.
- Francisco Alcalá & Antonio Ciccone, 2004.
"Trade and Productivity,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 119(2), pages 613-646.
- Ciccone, Antonio & Alcalá, Francisco, 2001. "Trade and Productivity," CEPR Discussion Papers 3095, C.E.P.R. Discussion Papers.
- Francisco Alcalá & Antonio Ciccone, 2003. "Trade and Productivity," Working Papers 12, Barcelona School of Economics.
- Francisco Alcalá & Antonio Ciccone, 2001. "Trade and productivity," Economics Working Papers 580, Department of Economics and Business, Universitat Pompeu Fabra, revised Jul 2002.
- Chang Woon Nam & Rüdiger Parsche, 2007. "Trotz 19% Mehrwertsteuer wird für 2007 ein weiteres Absinken der Ausfallquote erwartet," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 60(10), pages 41-42, May.
- James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.
- Ey, 2015. "Assessment of the application and the impact of the VAT exemption for importation of small consignments," Taxation Studies 0059, Directorate General Taxation and Customs Union, European Commission.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Wang, Xia & Ding, Ying, 2022. "The impact of monetary rewards on product sales in referral programs: The role of product image aesthetics," Journal of Business Research, Elsevier, vol. 145(C), pages 828-842.
- Arwiphawee Srithongrung & Patricia Byrnes, 2019. "The Causal Linkages Among Arts, Knowledge Employment, and Local Economic Performance," Economic Development Quarterly, , vol. 33(4), pages 296-315, November.
- Murphy Tim, 2017. "Justice and the Common Good in Dispute Resolution Discourse in the United States and the People’s Republic of China," The Law and Development Review, De Gruyter, vol. 10(2), pages 305-339, October.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Deloitte, 2016. "Analysis of costs, benefits, opportunities and risks in respect of the options for the modernisation of the VAT aspects of cross-border e-Commerce," Taxation Studies 0068, Directorate General Taxation and Customs Union, European Commission.
- Anaf Abdulkarem & Wenhua Hou, 2022. "The Influence of the Environment on Cross-Border E-Commerce Adoption Levels Among SMEs in China: The Mediating Role of Organizational Context," SAGE Open, , vol. 12(2), pages 21582440221, June.
- Ola Olsson, 2005.
"Geography and institutions: Plausible and implausible linkages,"
Journal of Economics, Springer, vol. 10(1), pages 167-194, December.
- Ola Olsson, 2005. "Geography and institutions: Plausible and implausible linkages," Journal of Economics, Springer, vol. 86(1), pages 167-194, December.
- José Anson & Mauro Boffa, 2018. "Consumer Arbitrage in Cross-Border E-commerce," RSCAS Working Papers 2018/17, European University Institute.
- repec:spo:wpecon:info:hdl:2441/5l6uh8ogmqildh09h2q8j620g is not listed on IDEAS
- Alberto Alesina & Eliana La Ferrara, 2005.
"Ethnic Diversity and Economic Performance,"
Journal of Economic Literature, American Economic Association, vol. 43(3), pages 762-800, September.
- Alberto Alesina & Eliana La Ferrara, 2003. "Ethnic Diversity and Economic Performance," Harvard Institute of Economic Research Working Papers 2028, Harvard - Institute of Economic Research.
- Alesina, Alberto & La Ferrara, Eliana, 2005. "Ethnic Diversity and Economic Performance," Scholarly Articles 4553005, Harvard University Department of Economics.
- Alberto Alesina & Eliana La Ferrara, 2004. "Ethnic Diversity and Economic Performance," Development Working Papers 193, Centro Studi Luca d'Agliano, University of Milano.
- Alberto Alesina & Eliana La Ferrara, 2004. "Ethnic Diversity and Economic Performance," NBER Working Papers 10313, National Bureau of Economic Research, Inc.
- Eleanor Doyle & Inmaculada Martínez-Zarzoso, 2006. "Relating Productivity and Trade 1980-2000: A Chicken and Egg Analysis," Ibero America Institute for Econ. Research (IAI) Discussion Papers 147, Ibero-America Institute for Economic Research.
- Berthold Herrendorf & Arilton Teixeira, 2005.
"How Barriers to International Trade Affect TFP,"
Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 8(4), pages 866-876, October.
- Berthold Herrendorf & Arilton Teixeira, "undated". "How Barriers to International Trade Affect TFP," Working Papers 2167724, Department of Economics, W. P. Carey School of Business, Arizona State University.
- Arilton Teixeira & Berthold Herrendorf, 2009. "How Barriers to International Trade Affect TFP," Fucape Working Papers 21, Fucape Business School.
- Harald Badinger, 2008. "Cross-country evidence on the productivity effects of trade: the role of competition and country size," Applied Economics Letters, Taylor & Francis Journals, vol. 15(9), pages 671-675.
- Gregory Corcos & Massimo Del Gatto & Giordano Mion & Gianmarco I.P. Ottaviano, 2012.
"Productivity and Firm Selection: Quantifying the ‘New’ Gains from Trade,"
Economic Journal, Royal Economic Society, vol. 122(561), pages 754-798, June.
- Gregory Corcos & Massimo Del Gatto & Giordano Mion & Gianmarco I.P. Ottaviano, 2009. "Productivity and Firm Selection: Quantifying the "New" Gains from Trade," KITeS Working Papers 002, KITeS, Centre for Knowledge, Internationalization and Technology Studies, Universita' Bocconi, Milano, Italy, revised Mar 2009.
- Gianmarco I.P. Ottaviano & Gregory Corcos & Massimo Del Gatto & Giordano Mion, 2009. "Productivity and Firm Selection: Quantifying the “New” Gains from Trade," Working Papers 2009.115, Fondazione Eni Enrico Mattei.
- Gregory Corocs & Massimo Del Gatto & Giordano Mion & G.I.P. Ottaviano, 2009. "Productivity and Firm Selection: Quantifying the "New" Gains from Trade," SERC Discussion Papers 0028, Centre for Economic Performance, LSE.
- Gregory, Corocs & Del Gatto, Massimo & Mion, Giordano & Ottaviano, Gianmarco I P., 2009. "Productivity and firm selection: quantifying the "new" gains from trade," LSE Research Online Documents on Economics 33249, London School of Economics and Political Science, LSE Library.
- Corcos, Gregory & Del Gatto, Massimo & Mion, Giordano & Ottaviano, Gianmarco I. P., 2011. "Productivity and firm selection: quantifying the ‘new’ gains from trade," LSE Research Online Documents on Economics 42684, London School of Economics and Political Science, LSE Library.
- Jean Paul Simon, 2016. "How to Catch a Unicorn: An exploration of the universe of tech companies with high market capitalisation," JRC Research Reports JRC100719, Joint Research Centre.
- Gabriel Felbermayr & Benjamin Jung, 2011.
"Sorting It Out: Technical Barriers to Trade and Industry Productivity,"
Open Economies Review, Springer, vol. 22(1), pages 93-117, February.
- Gabriel J. Felbermayr & Benjamin Jung, 2008. "Sorting It Out: Technical Barriers to Trade and Industry Productivity," FIW Working Paper series 014, FIW.
- Felbermayr, Gabriel J. & Jung, Benjamin, 2008. "Sorting it out: Technical barriers to trade and industry productivity," Tübinger Diskussionsbeiträge 315, University of Tübingen, School of Business and Economics.
- Felbermayr, Gabriel & Jung, Benjamin, 2011. "Sorting It Out: Technical Barriers to Trade and Industry Productivity," Munich Reprints in Economics 20575, University of Munich, Department of Economics.
- Alsaad, Abdallah & Taamneh, Abdallah, 2019. "The effect of international pressures on the cross-national diffusion of business-to-business e-commerce," Technology in Society, Elsevier, vol. 59(C).
- Hashim, Danish & Banga, Rashmi, 2009. "Impact of Trade on Labour Productivity and Wage Inequality in India," MPRA Paper 35200, University Library of Munich, Germany.
- Dawood Mamoon, 2011.
"Relative Factor Return Gaps in Labour Markets and Global Integration,"
Economics Bulletin, AccessEcon, vol. 31(1), pages 969-988.
- Mamoon, Dawood, 2007. "Relative Factor Return Gaps in Labour Markets and Global Integration," MPRA Paper 3045, University Library of Munich, Germany.
- repec:bdi:workqs:qse_9 is not listed on IDEAS
- Natalia Ramondo, 2012. "Increasing Returns and Economics Prosperity: How Can Size not Matter?," 2012 Meeting Papers 143, Society for Economic Dynamics.
- Maurizio Dallocchio & Marcello Lambri & Emiliano Sironi & Emanuele Teti, 2024. "The Role of Digitalization in Cross-Border E-Commerce Performance of Italian SMEs," Sustainability, MDPI, vol. 16(2), pages 1-17, January.
- Anderson, Kym & Brückner, Markus, 2011.
"Price Distortions and Economic Growth in Sub-Saharan Africa,"
CEPR Discussion Papers
8530, C.E.P.R. Discussion Papers.
- Kym Anderson & Markus Bruckner, 2011. "Price Distortions and Economic Growth in Sub-Saharan Africa," School of Economics and Public Policy Working Papers 2011-32, University of Adelaide, School of Economics and Public Policy.
- He, Dong & Zhang, Wenlang, 2010.
"How dependent is the Chinese economy on exports and in what sense has its growth been export-led?,"
Journal of Asian Economics, Elsevier, vol. 21(1), pages 87-104, February.
- Dong He & Wenlang Zhang, 2008. "How Dependent is the Chinese Economy on Exports and in What Sense has its Growth been Export-led?," Working Papers 0814, Hong Kong Monetary Authority.
- David Bounie & Youssouf Camara & John Galbraith, 2020. "Online Commerce, Inter-Regional Retail Trade, and the Evolution of Gravity Effects: Evidence from 20 Billion Transactions," Working Papers hal-02864695, HAL.
- Schouteten, Joachim & Van Lembergen, Katrien & Molnár, Adrienn & Tarantini, Federico & Heene, Aimé & Gellynck, Xavier, 2014. "The European Food Prices Monitoring Tool as a Prerequisite for more Price Transparency in the Food Chain," 2014 International European Forum, February 17-21, 2014, Innsbruck-Igls, Austria 199387, International European Forum on System Dynamics and Innovation in Food Networks.
More about this item
Keywords
European Union; taxation; VAT; e-commerce; digital;All these keywords.
JEL classification:
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
Statistics
Access and download statisticsCorrections
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:tax:taxstu:0067. 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.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: Gaetan Nicodeme or Ana Xavier or Ioana Diaconescu (email available below). General contact details of provider: https://edirc.repec.org/data/dtcecbe.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.