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1 - 10 van 27 voor three vat studies
Drie studies over de BTW | www.cpb.nl
direct naar navigatie direct naar navigatie drie studies over de btw deze bundel bevat drie studies over de btw. de eerste beoogt de kennis over de btw te vergroten, de tweede ... te schaffen en in plaats daarvan de waardestijging aan de btw te onderwerpen. deze studies zijn engelstalig. three vat studies download (pdf document, 2.2 mb) cpb bijzondere publicatie pagina's isbn lees hier ...
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Microsoft Word - bijz90.doc
... fiscal documentation. three vat studies vat primer for lawyers, economists, and accountants 18 unambiguous legislation is essential if the vat is to be effectively implemented. economists argue that the vat is a ... purposes. three vat studies vat primer for lawyers, economists, and accountants 24 1.2.4 vat the preferred choice the vat emerges as the consumption tax of choice. a well-designed vat does ...
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Voorstel: vervang overdrachtsbelasting door BTW-heffing | www.cpb.nl
... onroerend goed. daarvoor pleit cpb-onderzoeker professor sijbren cnossen in zijn vandaag verschenen bundel three vat studies. drie studies over de btw download (pdf document, 2.2 mb) cpb bijzondere publicatie ... van btw-transacties te intensiveren door middel van bilateraal accountantsonderzoek. de cpb publicatie three vat studies is in druk verschenen en kan voor 15 euro worden besteld, via de ...
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Centraal Economisch Plan 2011
... en investeringen door van btw vrijgestelde bedrijven. door vrijstellingen zitten hier enkele dubbelingen in. (b) three vat studies, sijbren cnossen, 2010, cpb bijzondere publicatie 90. (c) zie ook miljoenennota 2011, bijlage detail zie ...
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bijlage_jaarrapportage2008.pdf
... keen, and stephen smith, institute for fiscal studies, london, february 4, 2008. cnossen, s., vat coordination in the european union it's the break in the vat-audit trail, stupid!, cesifo area conference ... boekbijdragen kegels, c., m. peneder and h.p. van der wiel, 2008, productivity performance in three small european countries austria, belgium and the netherlands, euklems-working paper no. 21. 13 ...
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Microsoft Word - DP128_demooij _2_.doc
... cost of the ace allowance is financed by a higher vat rate. the second column of table 2.1 reports their ... constraints and a production function. the production function features three primary factors labour, capital and a fixed factor. labour ... estimates of profit shifting reported in empirical studies. indeed, de mooij (2005) reviews these studies and reports an average semi-elasticity note, ...
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Microsoft Word - disc76.doc
... the coi studies is that the loss of output is irreplaceable by other people without jobs. when a danish study (sundhedsministeriet 1999) assumed that the unemployed would be replaced after three ... uk cabinet office (2003), second estimate. expenditure on alcoholic drinks ias (2003). excise duty and vat collections oecd (2005). figures on expenditure and tax collections were adjusted for england and ...
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dutch fiscal framework history current practice and role cpb pdf
... decision-making is influenced by cpb-studies, e.g. general long-term scenario analyses and specific studies about the welfare state, education, ... political plans managed?) . a historical perspective 2.1 introduction three periods will be distinguished in discussing the development of ... furthermore, in order to avoid budget cuts, increases in the vat-rate were left outside the norm and transfers by ...
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Microsoft Word - cpbdoc101.doc
... by frankel and rose (2002) shows effects which are three times larger. 7 see mooij and tang (2003), chapter ... infrastructure or modernise education, for instance. a number of studies have shown that these projects could significantly accelerate economic growth ... belgium denmark austria netherlands ireland luxembourg united kingdom duties vat-based gni-based uk rebate agriculture structural actions ...
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Microsoft Word - demooij_lejour_a1.doc
... possible turkish accession to the european union. we focus on three main changes associated with turkish membership (i) accession to the internal ... de mooij and tang (2003) collected twelve of such studies. the results of these studies have been extrapolated to show the long- ... a countries' contribution to the eu budget comprises a share of vat revenues (40%), customs duties (17%) and a share of gnp ( ...
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