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Momsafløftning Og Kreditforvridning

Author

Listed:
  • 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.

Suggested Citation

  • Florentsen, Bjarne & Møller, Michael & Nielsen, Niels Chr., 2001. "Momsafløftning Og Kreditforvridning," Working Papers 1999-8, Copenhagen Business School, Department of Finance.
    • Handle: RePEc:hhs:cbsfin:1999_008
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    File URL: http://ir.lib.cbs.dk/download/ISBN/8790705246.pdf
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    More about this item

    Keywords

    momsafløftningsretten; denmark; Fiscal policy; Taxation;
    All these keywords.

    JEL classification:

    • H00 - Public Economics - - General - - - General
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

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