Reimbursement of VAT on written-off Receivables
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References listed on IDEAS
- Petersen, Mitchell A & Rajan, Raghuram G, 1997.
"Trade Credit: Theories and Evidence,"
Review of Financial Studies,
Society for Financial Studies, vol. 10(3), pages 661-691.
- Mitchell A. Petersen & Raghuram G. Rajan, "undated". "Trade Credit: Theories and Evidence," CRSP working papers 322, Center for Research in Security Prices, Graduate School of Business, University of Chicago.
- Mitchell A. Petersen & Raghuram G. Rajan, 1996. "Trade Credit: Theories and Evidence," NBER Working Papers 5602, National Bureau of Economic Research, Inc.
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Keywordsbad debt; receivables taxes; trade credits; VAT;
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
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