Border Tax Adjustment without Borders: The EU Carousel of VAT Fraud
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More about this item
KeywordsEuropean Union Value Added Tax; Income tax and VAT evasion; VAT carousel; Nash equilibrium fraud-chain;
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
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