Income Tax Credits for Consumer Services: A Tool for Tackling VAT Evasion?

Büttner T, Madzharova B, Zaddach O (2023)

Publication Language: English

Publication Type: Journal article, Original article

Publication year: 2023

Journal

Journal of Public Economics Elsevier

Book Volume: 220

Pages Range: 104836

Article Number: 104836

URI: https://www.publicfinance.rw.fau.eu/files/2023/08/VATFraud_2023.pdf

DOI: 10.1016/j.jpubeco.2023.104836

Authors with CRIS profile

Thiess Büttner Lehrstuhl für Volkswirtschaftslehre, insbesondere Finanzwissenschaft Boryana Madzharova Lehrstuhl für Volkswirtschaftslehre, insbesondere Finanzwissenschaft

How to cite

APA:

Büttner, T., Madzharova, B., & Zaddach, O. (2023). Income Tax Credits for Consumer Services: A Tool for Tackling VAT Evasion? Journal of Public Economics, 220, 104836. https://doi.org/10.1016/j.jpubeco.2023.104836

MLA:

Büttner, Thiess, Boryana Madzharova, and Orlando Zaddach. "Income Tax Credits for Consumer Services: A Tool for Tackling VAT Evasion?" Journal of Public Economics 220 (2023): 104836.

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