A game theoretic approach to cross-border VAT evasion within EU member states and its relationship with the black economy
Year of publication: |
2012
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Authors: | Fedeli, Silvia ; Forte, Francesco |
Published in: |
Economic analysis and policy. - Brisbane, ISSN 0313-5926, ZDB-ID 860682-1. - Vol. 42.2012, 2, p. 209-220
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Subject: | Umsatzsteuer | Sales tax | Steuervermeidung | Tax avoidance | Schattenwirtschaft | Underground economy | Nash-Gleichgewicht | Nash equilibrium | Nichtkooperatives Spiel | Noncooperative game | EU-Staaten | EU countries |
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