The IFO institute's model for reducing VAT fraud : payment first, refund later
Hans-Werner Sinn, Andrea Gebauer and Rüdiger Parsche
| Year of publication: |
2004
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|---|---|
| Authors: | Sinn, Hans-Werner ; Gebauer, Andrea ; Parsche, Rüdiger |
| Published in: |
CESifo forum : a bi-monthly journal on European economic issues. - Munich : Ifo, ISSN 1615-245X, ZDB-ID 2008808-5. - Vol. 5.2004, 2, p. 30-34
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| Subject: | Umsatzsteuer | Sales tax | Steuerstrafrecht | Criminal tax law | Steuersystem | Tax system |
| Type of publication: | Article |
|---|---|
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10002126583