The Ifo Institute’s Model for Reducing VAT Fraud: Payment First, Refund Later
AbstractNo abstract is available for this item.
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Bibliographic InfoArticle provided by Ifo Institute for Economic Research at the University of Munich in its journal CESifo Forum.
Volume (Year): 5 (2004)
Issue (Month): 2 (October)
Umsatzsteuer; Steuerstraftat; Steuersystem; Sales tax; Tax system;
Find related papers by JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Hans-Werner Sinn & Christian Holzner & Wolfgang Meister & Wolfgang Ochel & Martin Werding, 2002. "Aktivierende Sozialhilfe - Ein Weg zu mehr Beschäftigung und Wachstum," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 55(09), pages 03-52, 05.
- Hans-Werner Sinn & Willi Leibfritz & Alfons J. Weichenrieder, 1999. "ifo Vorschlag zur Steuerreform," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 52(18), pages 03-18, October.
- Kelly D. Edmiston & Richard M. Bird, 2004.
"Taxing Consumption in Jamaica:The GCT and the SCT,"
International Center for Public Policy Working Paper Series, at AYSPS, GSU
paper0432, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Kelly D. Edmiston & Richard M. Bird, 2004. "Taxing Consumption in Jamaica: The GCT and the SCT," International Tax Program Papers 0414, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
- Michael Keen, 2007.
IMF Working Papers
07/142, International Monetary Fund.
- Silvia Fedeli & Francesco Forte, 2011. "EU VAT frauds," European Journal of Law and Economics, Springer, vol. 31(2), pages 143-166, April.
- Stephen C. Smith & Michael Keen, 2007. "VAT Fraud and Evasion: What Do We Know, and What Can be Done?," IMF Working Papers 07/31, International Monetary Fund.
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