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EU VAT frauds

Author

Listed:
  • Silvia Fedeli

    ()

  • Francesco Forte

    ()

Abstract

No abstract is available for this item.

Suggested Citation

  • Silvia Fedeli & Francesco Forte, 2011. "EU VAT frauds," European Journal of Law and Economics, Springer, vol. 31(2), pages 143-166, April.
  • Handle: RePEc:kap:ejlwec:v:31:y:2011:i:2:p:143-166
    DOI: 10.1007/s10657-009-9135-5
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    File URL: http://hdl.handle.net/10.1007/s10657-009-9135-5
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    References listed on IDEAS

    as
    1. Sijbren Cnossen, 2001. "Tax Policy in the European Union," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 58(4), pages 466-466, November.
    2. 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 - Leibniz Institute for Economic Research at the University of Munich, vol. 5(2), pages 30-34, October.
    3. Silvia Fedeli & Francesco Forte, 2009. "Models of Cross-Border VAT Fraud," Working Papers 123, University of Rome La Sapienza, Department of Public Economics.
    4. 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.
    5. 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.
    6. Keen, Michael & Smith, Stephen, 2006. "VAT Fraud and Evasion: What Do We Know and What Can Be Done?," National Tax Journal, National Tax Association;National Tax Journal, vol. 59(4), pages 861-887, December.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. repec:spr:epolit:v:34:y:2017:i:2:d:10.1007_s40888-016-0043-1 is not listed on IDEAS
    2. 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.
    3. 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

    Keywords

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

    JEL classification:

    • 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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