Can Reform Models of Value Added Taxation Stop the VAT Evasion and Revenue Shortfalls in the EU?
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- Andrea Gebauer & Chang Woon Nam & Rudiger Parsche, 2007. "Can Reform Models of Value Added Taxation Stop the VAT Evasion and Revenue Shortfalls in the EU?," Journal of Economic Policy Reform, Taylor & Francis Journals, vol. 10(1), pages 1-13.
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- 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.
- Christian Breuer & Chang Woon Nam, 2009. "VAT on Intra-Community Trade and Bilateral Micro Revenue Clearing in the EU," CESifo Working Paper Series 2771, CESifo Group Munich.
- repec:aes:amfeco:v:45:y:2017:i:19:p:581 is not listed on IDEAS
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KeywordsVAT evasion; reform models; carousel fraud; Germany; EU;
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