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The Ifo Institute’s Model for Reducing VAT Fraud: Payment First, Refund Later

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Author Info
Hans-Werner Sinn ()
Andrea Gebauer
Rüdiger Parsche

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Abstract

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File URL: http://www.cesifo-group.de/DocCIDL/forum2-04-specials1.pdf
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Publisher Info
Article 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)
Pages: 30-34
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Handle: RePEc:ces:ifofor:v:5:y:2004:i:2:p:30-34

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Related research
Keywords: 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

References listed on IDEAS
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.:

  1. 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.
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Cited by:
(explanations, 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.)

  1. 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. [Downloadable!]
    Other versions:
  2. Stephen 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. [Downloadable!]
  3. Michael Keen, 2007. "VAT attacks!," International Tax and Public Finance, Springer, vol. 14(4), pages 365-381, August. [Downloadable!] (restricted)
    Other versions:
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