What do (disloyal) tax payers do: a taxonomy of the mechanisms of VAT evasion in Italy and proposed remedies
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- Stephen 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.
- Keen, Michael & Smith, Stephen, 2006. "VAT Fraud and Evasion: What Do We Know and What Can Be Done?," National Tax Journal, National Tax Association, vol. 59(4), pages 861-887, December.
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