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Momsafløftning Og Kreditforvridning

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Author Info
Florentsen, Bjarne (Department of Finance, Copenhagen Business School)
Møller, Michael (Department of Finance, Copenhagen Business School)
Nielsen, Niels Chr. (Department of Finance, Copenhagen Business School)
Abstract

Danske erhvervsvirksomheder har adgang til den såkaldte momsafløftning. Momsafløftning består i,

at erhvervsvirksomheder kan undlade at betale moms af leverede varer, som de ikke får betaling for.

En hovedkonklusion i denne artikel er, at momsafløftningsretten er samfundsøkonomisk uhensigts-mæssig,

dels af fiskale, dels af effektivitetsmæssige årsager.

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File URL: http://ir.lib.cbs.dk/download/ISBN/8790705246.pdf
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Publisher Info
Paper provided by Copenhagen Business School, Department of Finance in its series Working Papers with number 1999-8.

Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Length: 46 pages
Date of creation: 17 May 2001
Date of revision:
Handle: RePEc:hhs:cbsfin:1999_008

Contact details of provider:
Postal: Department of Finance, Copenhagen Business School, Solbjerg Plads 3, A5, DK-2000 Frederiksberg, Denmark
Phone: +45 3815 3815
Email:
Web page: http://www.cbs.dk/departments/finance/
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Related research
Keywords: momsafløftningsretten; denmark; Fiscal policy; Taxation;

Find related papers by JEL classification:
H00 - Public Economics - - General - - - General
H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

Statistics
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This page was last updated on 2009-11-15.

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