VAT Fraud and Evasion: What Do We Know and What Can Be Done?
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- 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.
References listed on IDEAS
- 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.
- 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 & Mintz, Jack, 2004. "The optimal threshold for a value-added tax," Journal of Public Economics, Elsevier, pages 559-576.
- Joel Slemrod, 2007.
"Cheating Ourselves: The Economics of Tax Evasion,"
Journal of Economic Perspectives,
American Economic Association, pages 25-48.
- Thomas Piketty & Emmanuel Saez, 2006. "How Progressive is the U.S. Federal Tax System? A Historical and International Perspective," NBER Working Papers 12404, National Bureau of Economic Research, Inc.
- Thomas Piketty & Emmanuel Saez, 2007. "How progressive is the US federal tax system? A historical and international perspective," Post-Print halshs-00754244, HAL.
- Graham Harrison & Russell Krelove, 2005. "VAT Refunds; A Review of Country Experience," IMF Working Papers 05/218, International Monetary Fund.
- Agha, Ali & Haughton, Jonathan, 1996. "Designing VAT Systems: Some Efficiency Considerations," The Review of Economics and Statistics, MIT Press, pages 303-308.
- Kent Matthews, 2003. "VAT Evasion and VAT Avoidance: Is there a European Laffer curve for VAT?," International Review of Applied Economics, Taylor & Francis Journals, vol. 17(1), pages 105-114.
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