The EU self-surplus puzzle : an indication of VAT fraud?
Martin T. Braml, Gabriel J. Felbermayr
| Year of publication: |
2022
|
|---|---|
| Authors: | Braml, Martin ; Felbermayr, Gabriel |
| Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 29.2022, 5, p. 1075-1097
|
| Subject: | Current accounts | Missing trade | Statistical discrepancies | VAT fraud | Umsatzsteuer | Sales tax | EU-Staaten | EU countries | Steuerstrafrecht | Criminal tax law | Leistungsbilanz | Current account | EU-Steuerrecht | EU tax law | Außenhandelsstatistik | Foreign trade statistics |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s10797-021-09713-x [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013438476