Organised VAT fraud: features, magnitude, policy perspectives
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References listed on IDEAS
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- repec:eur:ejesjr:14 is not listed on IDEAS
- Jon Bakija & Ivan Badinski, 2014. "Evidence on the Responsiveness of Export-Related VAT Evasion to VAT Rates in the EU," Department of Economics Working Papers 2014-06, Department of Economics, Williams College.
More about this item
KeywordsVAT; tax evasion; fraud;
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2011-11-21 (Accounting & Auditing)
- NEP-ALL-2011-11-21 (All new papers)
- NEP-EEC-2011-11-21 (European Economics)
- NEP-IUE-2011-11-21 (Informal & Underground Economics)
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