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>

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Indledning <p> Folketinget har ved lov nr. 1294 af 20. december 2000 ændret pensionsafkastbeskatningsloven. <p> Formålet med denne artikel er, at <p> • Redegøre for hovedpunkterne i ændringen og regeringens begrundelse for lovændringen. <p> • Analysere den ny lovs hensigtsmæssighed ud fra en...</p></p></p></p>

We conduct an analysis of legal pre-emption rights in which a beneficiary has a right but not an obligation to acquire a specific good at a certain price. We analyse how such an option influences seller and other prospective buyers. Furthermore, we address the question of the efficiency loss if...