VAT Evasion and Its Consequences for Macroeconomic Clearing in the EU
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References listed on IDEAS
- Dieter Dziadkowski & Andrea Gebauer & W. Christian Lohse & Chang Woon Nam & Rüdiger Parsche, 2002. "Entwicklung des Umsatzsteueraufkommens und finanzielle Auswirkungen neuerer Modelle bei der Umsatzbesteuerung," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 13, October.
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More about this item
KeywordsVAT evasion; EU Single Market; origin principle; destination principle; macroeconomic clearing; national accounts;
- F02 - International Economics - - General - - - International Economic Order and Integration
- K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
- O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
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