VAT listings within the EU member states and their impact on tax evasion
Year of publication: |
2022
|
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Authors: | Holá, Alžběta ; Arltová, Markéta ; Zídková, Hana |
Published in: |
CESifo economic studies : a joint initiative of the University of Munich's Center for Economic Studies and the Ifo Institute. - Oxford : Oxford University Press, ISSN 1612-7501, ZDB-ID 2108821-4. - Vol. 68.2022, 3, p. 297-318
|
Subject: | panel data | difference-in-differences | VAT evasion | taxation | Umsatzsteuer | Sales tax | EU-Staaten | EU countries | Steuerstrafrecht | Criminal tax law | Steuervermeidung | Tax avoidance | EU-Steuerrecht | EU tax law | Panel | Panel study |
Description of contents: | Description [doi.org] |
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