The Ifo Institute’s model for reducing VAT fraud: Payment first, refund later

Author (Person)	Sinn, Hans Werner
Series Title	CESifo Forum
Series Details	Vol.5, No.2, Summer 2004, p30-34
Publication Date	June 2004
Content Type	Journal | Series | Blog
Source Link	Primary Source http://www.cesifo-group.de/ifoHome/publications/docbase/DocBase_Content/ZS/ZS-CESifo_Forum/zs-for-2004/zs-for-2004-2/11132004002000.html
Subject Categories	Taxation
Countries / Regions	Europe