Trotz Erhöhung des Mehrwertsteuersatzes 2007 auf 19% ging die Ausfallquote auf 9% zurück und dürfte auch 2008 bei 9% liegen
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- Andrea Gebauer & Rüdiger Parsche, 2005. "Bestätigung des leichten Absinkens der Mehrwertsteuerausfallquote im Jahr 2005," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 58(21), pages 13-14, November.
- Chang Woon Nam & Rüdiger Parsche, 2007. "Trotz 19% Mehrwertsteuer wird für 2007 ein weiteres Absinken der Ausfallquote erwartet," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 60(10), pages 41-42, May.
- Chang Woon Nam & Rüdiger Parsche, 2006. "Leichtes Absinken der Mehrwertsteuerausfallquote auch im Jahr 2006 zu erwarten," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 59(15), pages 22-23, August.
- Andrea Gebauer & Rüdiger Parsche, 2005. "Leichtes Absinken der Mehrwertsteuerhinterziehungsquote im Jahr 2005," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 58(09), pages 12-13, May.
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Umsatzsteuer; Deutschland;JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
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