EU VAT frauds
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References listed on IDEAS
- Sijbren Cnossen, 2001. "Tax Policy in the European Union," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 58(4), pages 466-466, November.
- Hans-Werner Sinn & Andrea Gebauer & Rüdiger Parsche, 2004. "The Ifo Instituteâ€™s Model for Reducing VAT Fraud: Payment First, Refund Later," CESifo Forum, Ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 5(2), pages 30-34, October.
- Genser, Bernd, 2003. "Coordinating VATs between EU Member States," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 735-752, November.
- Silvia Fedeli & Francesco Forte, 2009. "Models of Cross-Border VAT Fraud," Working Papers 123, University of Rome La Sapienza, Department of Public Economics.
- 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.
- Keen, Michael & Smith, Stephen, 2006.
"VAT Fraud and Evasion: What Do We Know and What Can Be Done?,"
National Tax Journal,
National Tax Association, vol. 59(4), pages 861-887, December.
- Stephen C. Smith & Michael Keen, 2007. "VAT Fraud and Evasion; What Do We Know, and What Can be Done?," IMF Working Papers 07/31, International Monetary Fund.
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- repec:spr:epolit:v:34:y:2017:i:2:d:10.1007_s40888-016-0043-1 is not listed on IDEAS
- Antonio Gómez Gómez-Plana & Pedro Pascual Arzoz, 2011. "Fraude fiscal e IVA en España: incidencia en un modelo de equilibrio general," Hacienda Pública Española, IEF, vol. 199(4), pages 9-52, December.
- 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.
More about this item
KeywordsEU value added tax; VAT frauds; Carousel; Fraud-chain; Reverse charge; VIES; H26; H29; K33; K34; K42;
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
- K33 - Law and Economics - - Other Substantive Areas of Law - - - International Law
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
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