The EU self-surplus puzzle: an indication of VAT fraud?
Year of publication: |
2021
|
---|---|
Authors: | Braml, Martin T. ; Felbermayr, Gabriel J. |
Published in: |
International Tax and Public Finance. - New York, NY : Springer US, ISSN 1573-6970. - Vol. 29.2021, 5, p. 1075-1097
|
Publisher: |
New York, NY : Springer US |
Subject: | Missing trade | VAT fraud | Statistical discrepancies | Current accounts |
Type of publication: | Article |
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Type of publication (narrower categories): | Article |
Language: | English |
Other identifiers: | 10.1007/s10797-021-09713-x [DOI] |
Classification: | F36 - Financial Aspects of Economic Integration ; F32 - Current Account Adjustment; Short-Term Capital Movements ; F24 - Remittances ; H26 - Tax Evasion |
Source: |
-
The EU Self-Surplus Puzzle: An Indication of VAT Fraud?
Braml, Martin T., (2019)
-
The EU self-surplus puzzle : an indication of VAT fraud?
Braml, Martin, (2019)
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The EU self-surplus puzzle: An indication of VAT fraud?
Braml, Martin, (2019)
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