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Evasion of Value-added Taxes in Europe: Ifo Approach to Estimating the Evasion of Value-added Taxes on the Basis of National Accounts Data (NAD)

Andrea Gebauer, Rüdiger Parsche
Ifo Institute for Economic Research, Munich, 2003

in: CESifo DICE Report 1 (2), 40-44

JEL Classification: E620,H260,H870

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Ifo Institute for Economic Research, Munich, 2003