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Mehrwertsteuerhinterziehung und Modellansätze ihrer Vermeidung

Author

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  • Christine Scheel

Abstract

Christine Scheel, Vorsitzende des Finanzausschusses des Deutschen Bundestages, forderte ein klares, möglichst einfaches Steuersystem und appellierte an die Mitarbeit der Länder. Wichtig sei vor allem, dass Änderungen schnell umgesetzt werden könnten.

Suggested Citation

  • Christine Scheel, 2004. "Mehrwertsteuerhinterziehung und Modellansätze ihrer Vermeidung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 57(02), pages 42-43, January.
  • Handle: RePEc:ces:ifosdt:v:57:y:2004:i:02:p:42-43
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    File URL: http://www.cesifo-group.de/DocDL/ifosd_2004_2_8.pdf
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    References listed on IDEAS

    as
    1. Franz, Wolfgang & Gutzeit, Martin & Lessner, Jan & Oechsler, Walter A. & Pfeiffer, Friedhelm & Reichmann, Lars & Rieble, Volker & Roll, Jochen, 2000. "Flexibilisierung der Arbeitsentgelte und Beschäftigungseffekte: Ergebnisse einer Unternehmensbefragung," ZEW Dokumentationen 00-09, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
    2. Hans-Werner Sinn, 2002. "Die rote Laterne - Die Gründe für Deutschlands Wachstumsschwäche und die notwendigen Reformen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 55(23), pages 3-32, December.
    3. Fitzenberger, Bernd & Franz, Wolfgang, 1999. "Der Flächentarifvertrag: Eine kritische Würdigung aus ökonomischer Sicht," ZEW Discussion Papers 99-57, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
    4. Franz Wolfgang & Pfeiffer Friedhelm, 2003. "Zur ökonomischen Rationalität von Lohnrigiditäten aus der Sicht von Unternehmen / The Rationale for Wage Rigidity: Employers' Viewpoint," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 223(1), pages 23-57, February.
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    More about this item

    Keywords

    Umsatzsteuer; Steuerstraftat; Deutschland;

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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