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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

Abstract

VAT evasion caused by the growth of carousel fraud has recently led to significant VAT revenue losses in the EU. Carousel fraud works such that intra-EU firms repeatedly carry out cross-border supply and purchase of goods and services, leading to the fraudulent retention of revenue. This study discusses three reform models of the VAT system in Germany, whose implementation would open up further possibilities for tax evasion and lead to a considerable increase in administrative costs.

Suggested Citation

  • 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.
  • Handle: RePEc:taf:jpolrf:v:10:y:2007:i:1:p:1-13 DOI: 10.1080/17487870701201537
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    Cited by:

    1. 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.
    2. 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.
    3. repec:aes:amfeco:v:45:y:2017:i:19:p:581 is not listed on IDEAS

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    Keywords

    VAT evasion; reform models; carousel fraud; Germany; EU;

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