Scandinavian Working Papers in Economics

Working Papers,
Copenhagen Business School, Department of Finance

No 1999-8: MOMSAFLØFTNING OG KREDITFORVRIDNING

Bjarne Florentsen , Michael Møller and Niels Chr. Nielsen
Additional contact information
Bjarne Florentsen: Department of Finance, Copenhagen Business School, Postal: Department of Finance, Copenhagen Business School, Solbjerg Plads 3, A5, DK-2000 Frederiksberg, Denmark
Michael Møller: Department of Finance, Copenhagen Business School, Postal: Department of Finance, Copenhagen Business School, Solbjerg Plads 3, A5, DK-2000 Frederiksberg, Denmark
Niels Chr. Nielsen: Department of Finance, Copenhagen Business School, Postal: Department of Finance, Copenhagen Business School, Solbjerg Plads 3, A5, DK-2000 Frederiksberg, Denmark

Abstract: Danske erhvervsvirksomheder har adgang til den såkaldte momsafløftning. Momsafløftning består i, at erhvervsvirksomheder kan undlade at betale moms af leverede varer, som de ikke får betaling for. En hovedkonklusion i denne artikel er, at momsafløftningsretten er samfundsøkonomisk uhensigts-mæssig, dels af fiskale, dels af effektivitetsmæssige årsager.

Keywords: momsafløftningsretten; denmark; Fiscal policy; Taxation

JEL-codes: H00; H30

46 pages, May 17, 2001

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