Border tax adjustment without borders : the EU carousel of VAT fraud
Year of publication: |
2012
|
---|---|
Authors: | Fedeli, Silvia ; Forte, Francesco |
Published in: |
Review of economics & finance. - Toronto : Better Advances Press, ISSN 1923-7529, ZDB-ID 2637191-1. - 2012, 4, p. 55-70
|
Subject: | Umsatzsteuer | Sales tax | Steuervermeidung | Tax avoidance | Nash-Gleichgewicht | Nash equilibrium | EU-Staaten | EU countries |
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