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Tax avoidance
Betrug
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EU-Staaten
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Körperschaftsteuer
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Umsatzsteuer
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E-Invoicing
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Electronic data interchange
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Elektronischer Datenaustausch
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Foreign trade
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International trade
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Italien
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Italy
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Reverse charge
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Steuerbelastung
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Steuertarif
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Steuervermeidung
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Steuerwettbewerb
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Tax burden
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Tax enforcement
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Trade data gap
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corporate income tax
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Heinemann, Marwin
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Stiller, Wojciech
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International tax and public finance
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The quarterly review of economics and finance
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Digitalization and cross-border tax fraud : evidence from e-invoicing in Italy
Heinemann, Marwin
;
Stiller, Wojciech
- In:
International tax and public finance
32
(
2025
)
1
,
pp. 195-237
Persistent link: https://www.econbiz.de/10015330676
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2
Do more harm than good? : the optional reverse charge mechanism against cross-border tax fraud
Stiller, Wojciech
;
Heinemann, Marwin
- In:
The quarterly review of economics and finance
95
(
2024
),
pp. 61-84
Persistent link: https://www.econbiz.de/10014631369
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