VAT listings within the EU member states and their impact on tax evasion
Alžběta Holá, Markéta Arltová, and Hana Zídková
| 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
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| Subject: | panel data | difference-in-differences | VAT evasion | taxation | Umsatzsteuer | Sales tax | EU-Staaten | EU countries | Steuervermeidung | Tax avoidance | Steuerstrafrecht | Criminal tax law | Steuerflucht | Cross-border tax evasion | Panel | Panel study | EU-Steuerrecht | EU tax law | Steuereinnahmen | Tax revenue |
| Description of contents: | Description [doi.org] |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1093/cesifo/ifac002 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013397928