VAT Fraud and Reverse Charge: Empirical Evidence from VAT Return Data

Büttner T, Tassi A (2023)

Publication Type: Journal article, Original article

Publication year: 2023

Journal

International Tax and Public Finance Springer Verlag (Germany)

Book Volume: 30

Pages Range: 849-878

URI: https://link.springer.com/content/pdf/10.1007/s10797-023-09776-y.pdf?pdf=button

DOI: 10.1007/s10797-023-09776-y

Authors with CRIS profile

Thiess Büttner Lehrstuhl für Volkswirtschaftslehre, insbesondere Finanzwissenschaft Annalisa Tassi Lehrstuhl für Volkswirtschaftslehre, insbesondere Finanzwissenschaft

How to cite

APA:

Büttner, T., & Tassi, A. (2023). VAT Fraud and Reverse Charge: Empirical Evidence from VAT Return Data. International Tax and Public Finance, 30, 849-878. https://dx.doi.org/10.1007/s10797-023-09776-y

MLA:

Büttner, Thiess, and Annalisa Tassi. "VAT Fraud and Reverse Charge: Empirical Evidence from VAT Return Data." International Tax and Public Finance 30 (2023): 849-878.

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