The Ifo Institute’s Model for Reducing VAT Fraud: Payment First, Refund Later
| Year of publication: |
2004
|
|---|---|
| Authors: | Sinn, Hans-Werner ; Gebauer, Andrea ; Parsche, Rüdiger |
| Published in: |
CESifo Forum. - München : ifo Institut für Wirtschaftsforschung an der Universität München, ISSN 2190-717X. - Vol. 05.2004, 2, p. 30-34
|
| Publisher: |
München : ifo Institut für Wirtschaftsforschung an der Universität München |
| Subject: | Umsatzsteuer | Steuerstraftat | Steuersystem | Sales tax | Tax system |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Article |
| Language: | English |
| Other identifiers: | hdl:10419/166182 [Handle] RePec:ces:ifofor:v:5:y:2004:i:02:p:30-34 [RePEc] |
| Classification: | H20 - Taxation, Subsidies, and Revenue. General ; H26 - Tax Evasion |
| Source: |
Persistent link: https://www.econbiz.de/10011695755