Danske erhvervsvirksomheder har adgang til den såkaldte momsafløftning. Momsafløftning består i, <p> at erhvervsvirksomheder kan undlade at betale moms af leverede varer, som de ikke får betaling for. <p> En hovedkonklusion i denne artikel er, at momsafløftningsretten er samfundsøkonomisk...</p></p>

In many OECD countries, a seller has a right to reimbursement of VAT (RVAT) she has paid on goods sold, but for which she has not yet received payment. Such reimbursement of VAT on receivables is economically inefficient. It leads to: <p> • Distortion of credit markets, by subsidizing direct...</p>