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EU VAT frauds

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Author Info

  • Silvia Fedeli

    ()

  • Francesco Forte

    ()

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    Abstract

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    File URL: http://hdl.handle.net/10.1007/s10657-009-9135-5
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    Bibliographic Info

    Article provided by Springer in its journal European Journal of Law and Economics.

    Volume (Year): 31 (2011)
    Issue (Month): 2 (April)
    Pages: 143-166

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    Handle: RePEc:kap:ejlwec:v:31:y:2011:i:2:p:143-166

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    Web page: http://www.springerlink.com/link.asp?id=100264

    Related research

    Keywords: EU value added tax; VAT frauds; Carousel; Fraud-chain; Reverse charge; VIES; H26; H29; K33; K34; K42;

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    References

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Genser, Bernd, 2003. "Coordinating VATs between EU Member States," International Tax and Public Finance, Springer, vol. 10(6), pages 735-52, November.
    2. Stephen C. Smith & Michael Keen, 2007. "VAT Fraud and Evasion," IMF Working Papers 07/31, International Monetary Fund.
    3. Hans-Werner Sinn & Andrea Gebauer & Rüdiger Parsche, 2004. "The Ifo Institute’s Model for Reducing VAT Fraud: Payment First, Refund Later," CESifo Forum, Ifo Institute for Economic Research at the University of Munich, vol. 5(2), pages 30-34, October.
    4. Fedeli, Silvia & Forte, Francesco, 1999. "Joint income-tax and VAT-chain evasion," European Journal of Political Economy, Elsevier, vol. 15(3), pages 391-415, September.
    5. Silvia Fedeli & Francesco Forte, 2009. "Models of Cross-Border VAT Fraud," Working Papers 123, University of Rome La Sapienza, Department of Public Economics.
    6. Sijbren Cnossen, 2001. "Tax Policy in the European Union," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 58(4), pages 466-, November.
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    Citations

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    Cited by:
    1. Silvia Fedeli & F. Forte, 2012. "A Game Theoretic Approach to Cross-Border VAT Evasion within EU Member States and its Relationship with the Black Economy," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 42(2), pages 209-220, September.
    2. Silvia Fedeli & Francesco Forte, 2012. "Border Tax Adjustment without Borders: The EU Carousel of VAT Fraud," Review of Economics & Finance, Better Advances Press, Canada, vol. 2, pages 55-70, November.

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